Commision

Hai Guys,

In our organisation is done by trading activity,

We are import chemicals from Italy,

The supplier is paid some commision to our organsitation. the same we are entered into books also,  please clarify  we want to pay TCS at the time of money recepit

In our organisation is not registered to service tax also,  At the time of commision invoice preparataion we are not declared any service tax also this is correct??

please guide and help me how i solve this issues