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2017 (10) TMI 1496 - HC - Service TaxRefund claim - Export of services - assessee had not received the payment on convertible foreign currency - contravention to Rule 3(1) (b) of the Export of Service Rules, 2005 - HELD THAT:- The very object of the Export of Service Rules, 2005 is that such services are performed outside India and payment for such service provided is received by the service provider in convertible foreign exchange. The assessee was a party to the services which was required to be rendered for earning the foreign exchange therefore a very narrow compass put by the department is considered then no citizen in India will be benefited from the exchange of foreign currency - the interpretation of the department cannot be accepted and we are bound to accept the interpretation as given by the tribunal. The issues are required to be answered in favour of the assessee and against the department - Appeal dismissed.
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