https://www.taxtmi.com/forum/issue?id=435 Commission paid abroad to overseas agents for procuring service orders is characterized as an import of service and, following introduction of specific rules and an amendment to the charging provision, is liable to service tax; the export of services framework does not apply, and the earlier explanatory insertion into the service definition may not alone validly create a levy and remains subject to judicial scrutiny. en-us Sun, 13 May 2007 20:07:40 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=435 Commission paid abroad to overseas agents for procuring service orders is characterized as an import of service and, following introduction of specific rules and an amendment to the charging provision, is liable to service tax; the export of services framework does not apply, and the earlier explanatory insertion into the service definition may not alone validly create a levy and remains subject to judicial scrutiny. Discussion-Forum Service Tax Sun, 13 May 2007 20:07:40 +0530 https://www.taxtmi.com/forum/issue?id=435