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Service tax on commission

This query is : Resolved 

11 October 2012 Dear All,

Would u please clear me what is the exemption limit of service tax on Commission to agent located outside India under notification no.18/2009 Dt.07.07.2009 of Service Tax.

Regards
Shoeb

12 October 2012 Payment to non resident are covered under reverse charge. Also there is no exemption limit under reverse charge and tax is to be paid even an amount of Rs 100 is paid.

Hope this would settle the issue....



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