Service tax on foreign commissions?

Is service tax is there on Foreign Commissions?

If yes can anyone provide the Notification and also the logic of charging it?

Replies (1)

Commissioning Agent is covered under Rule 9 of the Place of Provision rules where the place of provision of service shall be location of service provider. Hence. service has been provided in India and service tax will be applicable.

Kindly refer Notification no 28/2012.

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