Commission received from outside India

[DK AGGARWAL]

Sir

We are receiving commission from outside India against the order booked by us for goods supplied direct to the Indian customer by supplier.

Please inform if ST is applicable on the commission received by us as we cannot issue Invoice to the supplier charging Service Tax and also he would not like to pay.

D K Aggarwal

AI Summary

Place of provision of service: commission paid from abroad to an Indian agent is taxable when provided from India.
Commission received by an Indian agent from a person located abroad for import-related orders is taxable because the place of provision of service is the location of the service provider in India under the amended Place of Provision of Service Rules.