Hi, I am starting a new market research and consulting firm. We will be providing syndicated market research reports to the clients outside India. The payment will be most of the time in US dollars, credited to the company account through PayPal. We will also be taking the services of Resellers/Intermediaries, who will charge some amount for selling our reports. In this case, they will be collecting the payments and transferring to our company's account. These resellers are based in and out of India, with agreement wording ranging from Discount to Commision. My query is, whether Service Tax is applicable to my firm, as it comes under export of Services.