https://www.taxtmi.com/forum/issue?id=106127 Services provided by a commission agent located outside India to an exporter are potentially taxable under reverse charge, but a statutory exemption permits relief where the service is used for export of goods and the exporter satisfies conditions: declaration of commission in the shipping bill, adherence to a value based cap tied to FOB value, prior intimation to tax authorities, registration and membership requirements, issuance of invoices in exporter's name, certified half yearly returns with original payment proof and contract copies, and specified certification of documents; specified exclusions and payment-on-excess provisions apply. en-us Tue, 24 Sep 2013 16:47:27 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106127 Services provided by a commission agent located outside India to an exporter are potentially taxable under reverse charge, but a statutory exemption permits relief where the service is used for export of goods and the exporter satisfies conditions: declaration of commission in the shipping bill, adherence to a value based cap tied to FOB value, prior intimation to tax authorities, registration and membership requirements, issuance of invoices in exporter's name, certified half yearly returns with original payment proof and contract copies, and specified certification of documents; specified exclusions and payment-on-excess provisions apply. Discussion-Forum Service Tax Tue, 24 Sep 2013 16:47:27 +0530 https://www.taxtmi.com/forum/issue?id=106127