Service tax on export commission

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service tax paid on Exports Commission under Business Auxiliary Services can availed or not?

AI Summary

Service tax exemption confirmed for export commissions; applicable on imports or services within India. CENVAT credit available for eligible imports. A query was raised about the applicability of service tax on export commissions under Business Auxiliary Services. The response clarified that commissions received for services rendered outside India are exempt from service tax. However, service tax is applicable on the import of services or services provided within India. If service tax is paid on commission for imported services, it can be claimed as CENVAT credit if it is used for eligible activities.