Liability for Service tax for a person receiving commission from foreign company

[Asked by Guest]

If a person who is getting commission from foregn company in foreign currency for arranging parties in India for purchases , is liable to registration under Service Tax Liability ?

AI Summary

Export of services: commission from a foreign principal may be outside service tax if the payer lacks Indian presence.
Where a foreign company without an office or presence in India pays commission in foreign currency to a person who arranges Indian purchasers, the commission may qualify as export of services and thus be outside service tax registration and levy, subject to factual determination of the payer's absence of Indian presence and place of provision.