12 October 2007
mr X an individual and commission agent of an NRI and he is rendering services in india onbehalf of NRI on the basis of agreement executed by NRI ( in between NRI and Commission agent) he is receiveing commission in convertable foriegn currency . Whether it is export of service or not ?
13 October 2007
Yes. It is service exported from India because thought the person rendering service is an Indian his services are rendered to a foreign national.