TaxTMI 
TaxTMI 
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
clerification on not.14/2014-ST vs 42/2012-ST
25 Dec 2014 
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Place of provision rule change alters intermediary service treatment; commission on export sales removed from service tax, affecting EXP4 filing.
Notification 42/2012-ST required exporters to notify in Form EXP3, register, and file certified half yearly returns in Form EXP4 enclosing original payment proofs and agreements for commission paid to overseas agents, with certification that services were used for export and tax liability where commission exceeds ten percent of FOB value; Notification 14/2014-ST amended the Intermediary definition so the place of provision is the service provider's location, leading commentators to conclude commission for export facilitation falls outside service tax and removes the EXP4 filing requirement for such commissions. (AI Summary)
Notification 42/2012-ST required exporters to notify in Form EXP3, register, and file certified half yearly returns in Form EXP4 enclosing original payment proofs and agreements for commission paid to overseas agents, with certification that services were used for export and tax liability where commission exceeds ten percent of FOB value; Notification 14/2014-ST amended the Intermediary definition so the place of provision is the service provider's location, leading commentators to conclude commission for export facilitation falls outside service tax and removes the EXP4 filing requirement for such commissions. (AI Summary)