Applicability of Service tax - under which category

[Asked by Guest]

one of our client is the agent of one MNC and he is getting commission from him in foreign currency towards the procuring order , submitting tender on his behalf and making liasoning on his behalf with some PSU and indian companies. is service tax applicable? if yes ,under which category mohan

AI Summary

Service tax on commission income applies when intermediary services are provided and enjoyed within India, despite foreign currency receipts.
Service tax applies to commissions for procuring orders, submitting tenders and liaising where the services are provided and enjoyed in India; these activities fall under business auxiliary services and are taxable despite receipts in foreign currency. Export of services exemptions apply only when the service is used or enjoyed outside India; mere receipt in foreign exchange does not establish export treatment.