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    <title>Service tax on Free Delivery</title>
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    <description>Whether free delivery is taxable depends on whether the delivery constitutes a Service for consideration or truly nil consideration. Supplier must prove nil consideration and that delivery costs were not recovered; if delivery is performed by a third party and merely reimbursed, the pure agent concept may exclude reimbursement, though reimbursement taxability rules and any embedded pricing will be determinative.</description>
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