Regarding service tax applicability

This query is : Resolved 

10 August 2013 Dear sir,

Our a client work domain hosting . many vendor company advertise this domain for selling it product.

Many international Buyer orderd it. in this case they payment to the domain hoster then he cut his commision and balance paid to the vendor company.
in this case our client is liable for service tax or not?????
If taxable so Total amount received from buyer or only commission amount????
He also need to maintain IEC code????//

11 August 2013 amount of commission retained by your client is liable for service tax. 2. The exemption of small service provider is available in terms of notification 33/2012



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