Service tax on export commission

Queries 552 views 1 replies

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

Replies (1)

As per 42/2012- ST, Service provided by a commission agent located outside India to an Indian exporter, exemption is available upto 10% of FOB. However this notification not applicable when the commission agent located in India. 

Company can avail the cenvat & utilise it for any other output liable. If no liability is there, it can for refund under notification 27/2012- ST.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details