Income tax treatment for service rendered outside india

Hello All I have a business associate in Dubai for whom I am facilitating purchase of capital equipment & machinery which is sourced from china This entire activity is taking place outside India except that I am the intermediary from the buyer side enabling & advising on this transaction Question is that the commission or fees that I receive in FX - would it attract income tax? Is it not similar to exporting goods? pls comment on service tax applicability as well I'm sure this issue probably has been addressed in this forum in the past but when I searched I couldn't find the answer & hence raising it to experts here Would appreciate your opinion & possible, legal ways to avoid the taxes Sonny