https://www.taxtmi.com/forum/issue?id=106789 Commission for placing students with foreign universities qualifies as an export of service and is exempt from service tax where Rule 6A conditions are met: provider in taxable territory; recipient outside India; service not specified in exempt categories; place of provision outside India; payment received in convertible foreign exchange; and provider and recipient are not merely establishments of a distinct person. The supplier's acting on a principal-to-principal basis supports export treatment; acting as an intermediary may render the service taxable due to place of provision being India. en-us Fri, 09 May 2014 16:30:44 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106789 Commission for placing students with foreign universities qualifies as an export of service and is exempt from service tax where Rule 6A conditions are met: provider in taxable territory; recipient outside India; service not specified in exempt categories; place of provision outside India; payment received in convertible foreign exchange; and provider and recipient are not merely establishments of a distinct person. The supplier's acting on a principal-to-principal basis supports export treatment; acting as an intermediary may render the service taxable due to place of provision being India. Discussion-Forum Service Tax Fri, 09 May 2014 16:30:44 +0530 https://www.taxtmi.com/forum/issue?id=106789