Services Classified as Business Auxiliary for Foreign Agent Commissions; Exemption Granted Under Notification No. 14/2004.

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....Classification of services - business auxiliary service - commission paid to foreign agents - The liaising with customers and getting export orders is itself a ‘procurement of service’ within the meaning of (a) under Notification No. 14/2004 and the same would also amount to provision of service on behalf of the client as per (c) of the above Notification. - benefit of exemption under Notification No. 14/2004 allowed - AT....