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Judgment
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2,zzb,"Service 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.","(1)The exporter shall declare the amount of
commission paid or payable to the
commission agent in the shipping bill or bill of
export, as the case may be.
,,,"(2) The exemption shall be limited to one per
cent of the free on board value of export
goods for which the said service has been
used.
,,,"(3) The exemption shall not be available on
the export of canalised item, project export,
o r export financed under lines of credit
extended by Government of India or EXIM
Bank, or export made by Indian partner in a
company with equity participation in an
overseas joint venture or wholly owned
subsidiary.
,,,"(4) The exporter shall submit with the half
yearly return after certification of the same
as specified in clause (g) of the proviso-
(i) the original documents showing actual
payment of commission to the commission
agent; and
(ii) a copy of the agreement or contract
entered into between the commission agent
located outside India and the exporter in
relation to sale of export goods, outside India: