We would like to bring it to your notice that till 30th September 2014, service tax was not applicable to foreign commission payments. However, Government of India, by a notification amended the law and effective 1st October 2014, all foreign commissions attract a service tax of 12.36% on the commission amounts paid. Accordingly, we will raise our debit notes towards commission earned with the service tax component (presently @ 12.36%) and this service tax component as received from the principal will be deposited to Government of India authorities as per the norms.