Agency commission received from overseas

Indian agent of a overseas supplier books order in India and after the orders are booked, the parties concerned directly get in touch with the foreign suppliers. Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the Indian agent. Commission received from the overseas supplier of the videshi merchandise in foreign exchange is classifiable under "Business Auxiliry Service". Service tax is not payable as taxable service is considered as export of service.