No service tax on commission received from foreign entity in convertible foreign exchange

J M Huber India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Commission Agent Service provided to foreign based entity for promoting/marketing their goods in India on consideration the activity of the Indian agent providing promotion/marketing, technical support, installation, commission, etc. for sale of goods of foreign based entities in India on commission basis amounts to export of service and no service tax is demandable on such activities particularly when such commission received in convertible for

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