Is service tax applicable on commission received from abroad

Manan (CA) (43 Points)

10 September 2014  

/editor_upload/1027245979s-tax 2014.pdf

Dear All,

An agent providing services to entity outside India and receives commission from country outside India in foreign exchange.

The entity does not have any permanent establishment in India.

Is service tax applicable on the commission received by the assessee from the entity abroad in convertible foreign exchange. ??

Thanks in Advance !!