Service tax on export commission

CA.Suman Saha (Partner) (32 Points)

14 January 2015  

ONE OF MY CLIENT (100% EXPORTER) PAYS COMMISSION  AFTER DEDUCTING TDS TO THE INDIAN COMMISSION AGENT FOR SUCH EXPORT.SUCH AGENTS CHARGES SERVICE TAX AT PRESCRIBED RATE ON SUCH COMMISSION AMOUNT AND MY CLIENT COMPANY PAYS THE SAME.

UNDER SUCH CIRCUMSTANCES MY QUERRY IS THAT BEING EXPORT COMPANY WHETHER THEY HAVE TO PAY THE SERVICE TAX (I MEAN WHETHER THERE IS SPECIFIC EXEMPTION) OR CAN GET REFUND OF THE SAME, IF SO WHAT'S THE PROCEDURE..

THANKS,'

CA.SUMAN SAHA