https://www.taxtmi.com/forum/issue?id=106949 Provision of commission, marketing and liaison services to an overseas recipient qualifies as export of service only if the provider is located in the taxable territory, the recipient is located outside India, the service is not an excluded service, the place of provision is outside India, payment is received in convertible foreign exchange, and the parties are not merely establishments of a distinct person; where these conditions are met the service is not subject to domestic service tax, though inbound supplies received in India from non taxable territories may fall under the reverse charge mechanism. en-us Thu, 26 Jun 2014 12:21:59 +0530 Thu, 23 Jan 2025 15:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106949 Provision of commission, marketing and liaison services to an overseas recipient qualifies as export of service only if the provider is located in the taxable territory, the recipient is located outside India, the service is not an excluded service, the place of provision is outside India, payment is received in convertible foreign exchange, and the parties are not merely establishments of a distinct person; where these conditions are met the service is not subject to domestic service tax, though inbound supplies received in India from non taxable territories may fall under the reverse charge mechanism. Discussion-Forum Service Tax Thu, 26 Jun 2014 12:21:59 +0530 https://www.taxtmi.com/forum/issue?id=106949