https://www.taxtmi.com/caselaws?id=789437 Export-of-service exemption for General Sales Agent work was available only when the statutory conditions were strictly met: for the post-2005 period, services delivered and used outside India with receipt in convertible foreign exchange qualified as export in one appeal. However, overriding commission received through credit notes in Indian rupees did not satisfy the mandatory foreign-exchange payment condition under the circular and notification, so exemption was denied. The extended limitation period under section 73(1) was also upheld because the assessees had prior knowledge of possible service tax liability yet continued the same billing and receipt mechanism without adequate disclosure. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789437 Export-of-service exemption for General Sales Agent work was available only when the statutory conditions were strictly met: for the post-2005 period, services delivered and used outside India with receipt in convertible foreign exchange qualified as export in one appeal. However, overriding commission received through credit notes in Indian rupees did not satisfy the mandatory foreign-exchange payment condition under the circular and notification, so exemption was denied. The extended limitation period under section 73(1) was also upheld because the assessees had prior knowledge of possible service tax liability yet continued the same billing and receipt mechanism without adequate disclosure. Case-Laws Service Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789437