Service tax on commission received in convertible foreign currency

Involute Engineering Pvt. Ltd. Vs Commissioner of Central Excise And Service Tax (CESTAT Delhi)

Conclusion: Assessee had no liability to pay service tax on the commission received in convertible foreign currency as the only requirement after the amendment in rule 3 (2) of the Export Service Rules 2005 was that the service recipient should be situated outside India and consideration should be received in foreign currency which both are satisfied.

Held: Assessee-company was engaged in rendering ―business auxiliar

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