Service tax applicable on commission received from foreign c

If, the place of provision of Service is within taxable territory i.e services are provided in taxable territory (India) and Services are provided by non-taxable territory (Out of India), as per section 66 B of The Finance Act, with efffect from 01/07/2012, Services tax is to be paid by the Service Receiver.

Entry No.10 in Noti.No.30/2012-ST dt.20/06/2012 (effective from 01/07/2012) provides that where the services are rendered by any person located in non-taxable territory and received by the person located in a taxable territory, the service tax will be payable by the receipient of service. 

If, the place of provision of Service is within taxable territory i.e services are provided in taxable territory (India) and Services are provided by non-taxable territory (Out of India), as per section 66 B of The Finance Act, with efffect from 01/07/2012, Services tax is to be paid by the Service Receiver.

Entry No.10 in Noti.No.30/2012-ST dt.20/06/2012 (effective from 01/07/2012) provides that where the services are rendered by any person located in non-taxable territory and received by the person located in a taxable territory, the service tax will be payable by the receipient of service. 

Thank you sir

Ref Rule 9 of PPS rules under " intermediary services" 

The taxability of Services depend on the Place of Provision of Service. 

As per Rule 3, the place of provision of Service is the location of Service Receipant. However as per Rule 9, the place of provision of Service is the location of the Service Provider in case of Intermediary Services.

Intermediary Services means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods (addition by Budget 2014), between two or more persons, but does not include a person who provides the main service or supplies the goods on his account;

As per Rule 14,  where the provision of a service is, prima facie, determinable in terms of more than one rule, it shall be determined in accordance with the rule that occurs later among the rules that merit equal consideration.

Hence Rule 9 would apply in this case.

The Service provided by the Commission Agent would be Taxable as the Location of Service Provider is in India.

Does It will fall in Business Auxiliary Service if Organisation receives Commision from Foreign Entity for delivery of thier software products in India ?