https://www.taxtmi.com/caselaws?id=329122 Commission earned from a foreign principal for promoting its products in India is treated as export of service when consideration is received in foreign exchange. Where part of the commission is routed through Indian buyers under the foreign principal's arrangement, that payment remains substantively on behalf of the foreign principal and does not alter the foreign exchange character of the consideration. On that basis, the settled view was that such services satisfy the export of service condition and service tax, interest, and penalty cannot be sustained. en-us Fri, 22 Apr 2016 00:00:00 +0530 Wed, 22 Jun 2016 09:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329122 Commission earned from a foreign principal for promoting its products in India is treated as export of service when consideration is received in foreign exchange. Where part of the commission is routed through Indian buyers under the foreign principal's arrangement, that payment remains substantively on behalf of the foreign principal and does not alter the foreign exchange character of the consideration. On that basis, the settled view was that such services satisfy the export of service condition and service tax, interest, and penalty cannot be sustained. Case-Laws Service Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329122