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    <title>Service Tax liability on Air Freight to be recovered from Foreign Party</title>
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    <description>Reimbursement of air freight and associated service tax paid by an Indian supplier and recovered from a foreign buyer is generally taxable following the 2015 Budget; taxes and duties cannot be exported. The Pure Agent exception is unlikely to apply given the facts, though documentary proof may affect treatment, and parties should review their contractual terms with the overseas customer.</description>
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      <description>Reimbursement of air freight and associated service tax paid by an Indian supplier and recovered from a foreign buyer is generally taxable following the 2015 Budget; taxes and duties cannot be exported. The Pure Agent exception is unlikely to apply given the facts, though documentary proof may affect treatment, and parties should review their contractual terms with the overseas customer.</description>
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