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2007 (12) TMI 47 - AT - Service TaxCourier service rendered across the borders of India - appellants were entitled to exemption from payment of service tax in terms of Rule 4 of Export of Services Rules, 2005 - there was nothing in the Rules (as they stood during the material period) to indicate that the consideration for export of services should be received in convertible foreign exchange, for claiming the exemption u/r 4 - appellants were not liable to pay service tax as there was no restriction during the relevant time
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