Export of service: services benefiting a foreign recipient's overseas business can qualify as exports, affecting service tax liability.
Whether commissions earned by an Indian sub agent for procuring orders for a foreign principal qualify as export of service under the Export of Service Rules 2005 depends on the destination based consumption tax concept: the place where benefit accrues and the location of the service recipient determine export character, and services benefiting a foreign recipient's overseas business that meet the Rules' conditions are treated as exports and outside domestic service tax.