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2017 (6) TMI 428 - CESTAT ALLAHABADExport of services - service receiver situated outside india - Whether the amount payable to the appellant by the service receiver situated outside India, but paid by the ONGC (ONGC awards contracts for Oil & Gas exploration to the principal of the Appellant), whether amounts to receipt of consideration in convertible foreign exchange, so as to qualify as export of service? - Held that: - in the terms of J.B. Boda [1996 (10) TMI 70 - SUPREME Court], the facts are squarely covered, where it was held that even if less remittances is sent outside amounts to receiving of remittance in convertible foreign exchange - both the conditions of Export of service under the export of service rules are satisfied that is rendering of service from India and received by receiver abroad and further receipt of consideration in convertible foreign exchange. Appeal allowed - decided in favor of appellant.
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