Service tax on export commission, Service Tax

[Suminder Patial]

service tax paid on Exports Commission under Business Auxiliary Services can availed or not?

Posts / Replies

[Mukesh Kumar]

You query is not clear. Amount received towards export of services (commission received for services rendered outside india) is exempt from service tax. On the other side, service tax on import of services (BAS) or services provided in India are taxable. Where you pay service tax on commission as import of services, the same is allowed as cenvat credit if used for eligible activities.