<h1>Overriding commission from foreign principal to Indian agent held taxable as business auxiliary services, not export of service</h1> An appellate tribunal held that overriding commission received in India by an Indian general sales agent from a foreign principal constituted taxable 'business auxiliary services' and was not an export of service, making the receipts liable to service tax. The taxpayer's arguments-that the services were exported under a foreign contract, receipts in Indian rupees should be treated as convertible foreign exchange, and that relevant notifications and a Board circular exempted the transaction-were rejected. The tribunal confirmed the tax demand for the period in dispute.