Import of services - BAS, Service Tax

[pardeep bisht]

COMMISSION RECEIVED FROM OVERSEAS PARTIES ARE TAXABLE IN SERVIVE TAX ACT? PLZ CONFIRM

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[Rama Krishana]

Amount received for services rendered in India are taxable. But at the same time if it is for export, the same is exempt from service tax. It the nature of activity, receipt of amount in foreign exchange etc. that would enable anyone to decide the applicability of service tax.