TaxTMI 
TaxTMI 
service tax paid on Exports Commission under Business Auxiliary Services can availed or not?
Service tax on export commission
27 May 2009 
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Export commission exemption: service tax not leviable on outward commission; input credit available for taxable imported BAS used.
Commission received for export of services is exempt from service tax. Service tax applies to BAS provided in India or treated as import of services. Service tax paid on imported or domestic BAS can be claimed as Cenvat credit when used for eligible activities under Cenvat rules. (AI Summary)
Commission received for export of services is exempt from service tax. Service tax applies to BAS provided in India or treated as import of services. Service tax paid on imported or domestic BAS can be claimed as Cenvat credit when used for eligible activities under Cenvat rules. (AI Summary)