St liability on commission on export of goods outside india

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Anybody provide me the case study/reference of any case which represent that there is no ST liability of pvt ltd company on commission on paid to outsider agent .


Attached File : 1684230 20160914230023 142014st.pdf downloaded: 122 times
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In place of provision service receiver is subject to service tax, when service receiver location  is not availbale, service provider subject to tax... however this case service receiver in non taxable territory so no service tax for commision

Dear Sir, i know ST liability should arise on the part of service receiver but there is no such reference of any case, through which i can support my query further.


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