https://www.taxtmi.com/forum/issue?id=107375 Exemption for service tax on commission to foreign agents is limited: claimants must show commission on the shipping bill, and the exempt amount is the lower of service tax on actual commission paid and service tax computed on a capped fraction of the FOB value of exported goods; full exemption requires commission not to exceed that capped FOB proportion. The later notification replaces the earlier percentage of FOB formulation, and there is an outstanding issue whether place of provision changes for intermediary services remove such commissions from the service tax net. en-us Sat, 20 Sep 2014 13:45:17 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107375 Exemption for service tax on commission to foreign agents is limited: claimants must show commission on the shipping bill, and the exempt amount is the lower of service tax on actual commission paid and service tax computed on a capped fraction of the FOB value of exported goods; full exemption requires commission not to exceed that capped FOB proportion. The later notification replaces the earlier percentage of FOB formulation, and there is an outstanding issue whether place of provision changes for intermediary services remove such commissions from the service tax net. Discussion-Forum Central Excise Sat, 20 Sep 2014 13:45:17 +0530 https://www.taxtmi.com/forum/issue?id=107375