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    <title>ST Exemption for Foreign Commission Payment for export of goods by one of the unit from SEZ</title>
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    <description>A unit in a Special Economic Zone exporting goods sought a statutory refund for service tax on input services and separately sought a statutory direct exemption for commission payments to a foreign agent. The tax authority rejected the exemption, holding that because refund relief was claimed for other services, commission payments could only be treated by way of refund and not by the separate direct exemption, a position accepted by a forum respondent.</description>
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      <description>A unit in a Special Economic Zone exporting goods sought a statutory refund for service tax on input services and separately sought a statutory direct exemption for commission payments to a foreign agent. The tax authority rejected the exemption, holding that because refund relief was claimed for other services, commission payments could only be treated by way of refund and not by the separate direct exemption, a position accepted by a forum respondent.</description>
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