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    <title>Banks Acting as RBI Agents for Government Transactions Exempt from Service Tax on Commissions Received.</title>
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    <description>Levy of service tax on commission received from the RBI for the tax collection, RBI bonds, payment of pension, PPF etc - the bank has been appointed as agent of RBI, it is transacting Government business which is in the nature of a sovereign function performed on behalf of the Government and hence not liable to service tax - AT</description>
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