https://www.taxtmi.com/forum/issue?id=1559 Import of foreign electronic journal access is an import of service chargeable under reverse charge; the Indian company is liable where it is the recipient or where the agent acts on its behalf, but the agent is liable if it procures the service for itself. The agent's commission paid in domestic currency and earned while acting on behalf of the Indian company is not to be treated as export of services and remains taxable. en-us Fri, 23 Oct 2009 15:37:20 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1559 Import of foreign electronic journal access is an import of service chargeable under reverse charge; the Indian company is liable where it is the recipient or where the agent acts on its behalf, but the agent is liable if it procures the service for itself. The agent's commission paid in domestic currency and earned while acting on behalf of the Indian company is not to be treated as export of services and remains taxable. Discussion-Forum Service Tax Fri, 23 Oct 2009 15:37:20 +0530 https://www.taxtmi.com/forum/issue?id=1559