Service tax on overseas agent commission for export orders was treated as exempt under the notification-based Tribunal view.

Commission paid to overseas agents for procuring export orders was treated as covered by Notification No. 14/2004-ST dated 10.9.2004, applying the Tribunal's earlier decisions on the same issue. On that reasoning, the service tax demand on such commission could not be sustained, and the view followed was that the demand was unsustainable.

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Issues: Whether service tax was leviable on commission paid to overseas agents for procuring export orders, in view of the exemption notification.

Analysis: The Tribunal applied its earlier decisions holding that commission paid to foreign agents for procurement of export orders was covered by Notification No. 14/2004-ST dated 10.9.2004. Since the same issue had already been decided in favour of the assessee and the later decision had followed that view, the demand could not be sustained.

Conclusion: The service tax demand on commission paid to overseas agents was held unsustainable and the appeal was allowed.

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