14 July 2008
5. By virtue of Notifications 17/2008, services provided by a commission Agent located outside india and engaged under a contract or agreement or any other document by the exporter in india to act on behalf of the exporter to cause sale of goods exported by him, then export organisation can claim the refund of service tax paid to foreign commission agent. To claim refund the exporter should provide agreement, amount of commission and documents evidencing payment to the foreign commission agent and the refund shall be given equivalent to 2% of FOB value or actual refund of service tax which ever is less