https://www.taxtmi.com/forum/issue?id=111048 Qualification for export of service depends on the provider being located in India, the recipient being outside India, payment received in convertible foreign exchange, and the place of provision being outside India; commissions received from foreign universities in foreign exchange are presented as export of service and not taxable, but classification as an intermediary can make the place of provision India and render such receipts taxable. en-us Wed, 19 Oct 2016 17:23:01 +0530 Thu, 23 Jan 2025 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111048 Qualification for export of service depends on the provider being located in India, the recipient being outside India, payment received in convertible foreign exchange, and the place of provision being outside India; commissions received from foreign universities in foreign exchange are presented as export of service and not taxable, but classification as an intermediary can make the place of provision India and render such receipts taxable. Discussion-Forum Service Tax Wed, 19 Oct 2016 17:23:01 +0530 https://www.taxtmi.com/forum/issue?id=111048