Service tax - levy??

Tour operator service performed partly or wholly outside India is not taxable as it amount to export of services subject to receipt of consideration in FE. Commission received appears to be BAS. Still export of service as recipient  of service is situated outside India.

Thanks for your reply Mr. Nair??

However in my case, consideration is not received in FE.

Tour Operator takes up corporate tours of Indian companies, hence he is providing the services to Indian company and received consideration in Indian rupee.

But while providing the services of tour operator he receives commission from Hotels in FE. My question is..can service tax leveid on such commission?? 

What is your answer if commission is received in Indian currency??

Commssion from foreign hotel falls under BAS. It is export of service if received in FE. If received in Indian currency, it is taxable.