https://www.taxtmi.com/forum/issue?id=107998 Taxability of commission paid to foreign commission agents depends on the Place of Provision of Services Rules-services provided from outside India but received in India may attract service tax under the Reverse Charge Mechanism. A government exemption limited relief for exporters by exempting service tax up to a notional percentage of FOB value subject to strict documentation, registration, and return conditions and disallowance of CENVAT credit. Administrative circulars also permitted inclusion of commission within FOB up to an established limit for export benefit calculations; subsequent changes to the intermediary definition affected applicability of the exemption. en-us Thu, 12 Feb 2015 11:50:10 +0530 Thu, 23 Jan 2025 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107998 Taxability of commission paid to foreign commission agents depends on the Place of Provision of Services Rules-services provided from outside India but received in India may attract service tax under the Reverse Charge Mechanism. A government exemption limited relief for exporters by exempting service tax up to a notional percentage of FOB value subject to strict documentation, registration, and return conditions and disallowance of CENVAT credit. Administrative circulars also permitted inclusion of commission within FOB up to an established limit for export benefit calculations; subsequent changes to the intermediary definition affected applicability of the exemption. Discussion-Forum Service Tax Thu, 12 Feb 2015 11:50:10 +0530 https://www.taxtmi.com/forum/issue?id=107998