Service tax on referal fees/commission received from foreign firms for intrducing clients to them

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Kindly let me know wether referal fees/commission received in US dollars from foreign firms for introducing clients to them comes under service tax. If so when the notification to this has come into effect.

AI Summary

Referral Fees from Foreign Firms for Client Introductions Considered Export of Services, Exempt from Service Tax Under Relevant Cases A query was raised regarding whether referral fees or commissions received in US dollars from foreign firms for introducing clients are subject to service tax. The response highlighted that there are multiple cases where commissions received from foreign suppliers for referring Indian buyers are considered as an export of services, thus exempt from service tax. The case of Blue Star and other subsequent decisions support this exemption.