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    <title>SERVICE TAX ON COMMISSION ON HIGH SEA SALES INVOICE</title>
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    <description>Whether service tax applies to commission on a high sea sale depends on characterisation: high sea sales can be treated as outside taxable territory for sales tax, but if the purchaser is in the taxable territory the purchaser may be liable for service tax on commission under the reverse charge mechanism. The distinction between a commission service and a trading margin, and customs disclosure obligations, affect the tax treatment.</description>
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      <description>Whether service tax applies to commission on a high sea sale depends on characterisation: high sea sales can be treated as outside taxable territory for sales tax, but if the purchaser is in the taxable territory the purchaser may be liable for service tax on commission under the reverse charge mechanism. The distinction between a commission service and a trading margin, and customs disclosure obligations, affect the tax treatment.</description>
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