Reimbursement Not Commission: Section 66A & Rule 6(8) Clarify Service Tax Implications for Commission Agent Services.

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....Import of Commission agent service - Applicability of Section 66A - mere act of reimbursement per se would not justify the contention of Revenue that the same was having the character of the remuneration or commission for the purpose of Rule 6(8) of Service Tax Rules, 1994 - AT....