Service tax on commission paid to agent outside india by sez

Services provided by Service provider to an SEZ unit / Developer is exempt vide Notification No.40/2012-ST dated 20-06-2012; provided such service and vendor is mentioned in the Form A-1 received from the authorities;

If not then the service is not exempt;

Hence, in such case service tax will be leviable and since the person is outside India; it has to be discharged under Reverse Charge.