If a company assessee is providing services outside india & receiving commission income in convertible foreign exchange from outside india. Then, whether, is it covered under Export of Service Rules, 2005 & exempt from the Whole of Service Tax.
your service would qualify as export under Export of Service Rules, 2005 in case your company meet following conditions A recipient of services is located outside India payment for such service is received by the service provider in convertible foreign exchange. In my view, you can export service without payment of service tax
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