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    <title>Service tax on commission</title>
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    <description>Whether an Indian buying agent&#039;s commission received in convertible foreign exchange for services performed from India but used outside India is liable to service tax. One reply finds the activity potentially taxable and urges detailed contractual and factual analysis to determine if it qualifies as an export of services; another reply treats the service as an export of services and not subject to service tax.</description>
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      <description>Whether an Indian buying agent&#039;s commission received in convertible foreign exchange for services performed from India but used outside India is liable to service tax. One reply finds the activity potentially taxable and urges detailed contractual and factual analysis to determine if it qualifies as an export of services; another reply treats the service as an export of services and not subject to service tax.</description>
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