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 auxiliary service and represented various foreign companies in India, in lieu of which it ...