https://www.taxtmi.com/forum/issue?id=107770 Notification 42/2012-ST required exporters to notify in Form EXP3, register, and file certified half yearly returns in Form EXP4 enclosing original payment proofs and agreements for commission paid to overseas agents, with certification that services were used for export and tax liability where commission exceeds ten percent of FOB value; Notification 14/2014-ST amended the Intermediary definition so the place of provision is the service provider's location, leading commentators to conclude commission for export facilitation falls outside service tax and removes the EXP4 filing requirement for such commissions. en-us Thu, 25 Dec 2014 22:13:29 +0530 Thu, 23 Jan 2025 15:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107770 Notification 42/2012-ST required exporters to notify in Form EXP3, register, and file certified half yearly returns in Form EXP4 enclosing original payment proofs and agreements for commission paid to overseas agents, with certification that services were used for export and tax liability where commission exceeds ten percent of FOB value; Notification 14/2014-ST amended the Intermediary definition so the place of provision is the service provider's location, leading commentators to conclude commission for export facilitation falls outside service tax and removes the EXP4 filing requirement for such commissions. Discussion-Forum Service Tax Thu, 25 Dec 2014 22:13:29 +0530 https://www.taxtmi.com/forum/issue?id=107770