https://www.taxtmi.com/forum/issue?id=107095 Services received in India from foreign commission agents are generally treated as provided where the service recipient is located, making the Indian recipient liable under the reverse charge mechanism for service tax when the provider is outside the taxable territory. CENVAT credit for service tax on sales commission depends on factual characterisation; credit may be allowed where the commission is shown to be for sales promotion, but is not permitted as a blanket rule. Application to sub-agents, direct payments, and export commissions requires case-specific analysis of establishment, contractual terms, and evidentiary proof. en-us Tue, 29 Jul 2014 10:29:35 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107095 Services received in India from foreign commission agents are generally treated as provided where the service recipient is located, making the Indian recipient liable under the reverse charge mechanism for service tax when the provider is outside the taxable territory. CENVAT credit for service tax on sales commission depends on factual characterisation; credit may be allowed where the commission is shown to be for sales promotion, but is not permitted as a blanket rule. Application to sub-agents, direct payments, and export commissions requires case-specific analysis of establishment, contractual terms, and evidentiary proof. Discussion-Forum Service Tax Tue, 29 Jul 2014 10:29:35 +0530 https://www.taxtmi.com/forum/issue?id=107095