Service tax exemption on Commission paid by exporter to foreign subsidiary

Super House Limited Shoe Div Vs. Commissioner of Central Excise & Service Tax (CESTAT Allahabad) CESTAT Allahabad has held that benefit of service tax exemption was available on commission paid by exporter to its foreign based subsidiary for procurement of orders from foreign companies. It noted that denial of exemption would apply only in cases where export was made to own joint venture or wholly owned foreign subsidiary. Admittedly in the present case the appellant has not exported the goods to its own wholly owned subsidiaries or overseas joint ventures. The appellant has paid only comm...