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    <title>Commssion received - export of services</title>
    <link>https://www.taxtmi.com/forum/issue?id=382</link>
    <description>The issue is whether commission services performed in India for a foreign parent and paid in foreign currency qualify as export of services. One view denies export treatment because services are provided in India; an alternative view invokes the Finance Bill 2007 change allowing services provided in India but used outside India to be treated as exported, permitting an exemption claim though exposing the taxpayer to litigation risk.</description>
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      <description>The issue is whether commission services performed in India for a foreign parent and paid in foreign currency qualify as export of services. One view denies export treatment because services are provided in India; an alternative view invokes the Finance Bill 2007 change allowing services provided in India but used outside India to be treated as exported, permitting an exemption claim though exposing the taxpayer to litigation risk.</description>
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