https://www.taxtmi.com/article/detailed?id=14704 Service tax on commission shown in export invoices is not leviable under the reverse charge where no contract or direct payment relationship exists between the Indian exporter and the foreign commission agent; the reverse charge requires a service provider-recipient nexus, and disclosed commission in export documentation negates suppression justifying extended limitation. en-us Fri, 27 Jun 2025 08:38:32 +0530 Fri, 27 Jun 2025 08:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14704 Service tax on commission shown in export invoices is not leviable under the reverse charge where no contract or direct payment relationship exists between the Indian exporter and the foreign commission agent; the reverse charge requires a service provider-recipient nexus, and disclosed commission in export documentation negates suppression justifying extended limitation. Articles Service Tax Fri, 27 Jun 2025 08:38:32 +0530 https://www.taxtmi.com/article/detailed?id=14704