Service Tax exempt on Commission Earned from Services to Foreign Entities

Orbit Research Associates Private Limited Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that commission earned on services provided to foreign entity for products sold in India is ‘export of service’ and accordingly exempt from service tax. Facts- Orbit Research Associates Private Limited has filed this appeal for setting aside the order dated 20.02.2017 passed by the the Commissioner (Appeals). The appellant has contested the disallowance of exemption claimed from payment of service tax on export of service by treating the service rendered by the appellant as business au...