S.No. 6 of the notification no. 25/2012-ST dated 20.06.2006 exempts services provided by an arbitral tribunal or an individual as an advocate or a partnership firm of advocates by way of legal services to a business entity with a turnover up to rupees ten lakhs in the preceding financial year. Does the word ‘turnover’ include exports? That notification does not define ‘turnover’. So, that word has to take the normal commercial meaning, which would be ‘total sales’, including exports. What is the taxability of commission earned in foreign exchange for marketing the goods of foreign parties in India, under the old and current service tax laws? In the dispensation before 1.7.2002, the Business Auxiliary Service covered the service you refer to and the same was also covered under Rule 3(iii) of the Export of Services Rules, 2005. After 1.7.2012, as per Section 66B of Finance Act, 1994, a service provided or agreed to be provided in the taxable territory alone is taxable. As per Rule 3 of the Place of Provision of Services Rules, 2012, the place of provision of service is the location of the service receiver, which for the service in question is a non-taxable territory.