clerification on not.14/2014-ST vs 42/2012-ST

[RAM SHARMA]

Dear Expert, We are paying commission to our subsidiary company and foreign agent on export sale under not 42/2012 with fullfill all these condition. Now, whether we required to file half yearly S.T.return under not 42/2012. Pl. Advice. Thanks

AI Summary

Foreign Agent Commission Under Notification 42/2012: Filing Requirements Changed by Notification 14/2014, No Need for EXP-4 Form. A discussion on a forum addresses whether a company paying commission to a foreign agent under notification 42/2012 needs to file a half-yearly service tax return. An expert clarifies that filing is required if the exporter meets specific conditions, such as being registered with CBEC and submitting relevant documents. However, another participant notes that notification 14/2014, effective from October 2014, changes the rules, making the commission for export services non-taxable, thus negating the need to file form EXP-4. Another contributor agrees that filing is unnecessary under the new notification.