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    <title>Service tax on export commission</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>Service Tax</law>
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