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2008 (6) TMI 47 - AT - Service TaxAppellants provide international courier service for the period 15.03.05 to 16.06.05 under the category of ‘Courier Service’ - From statutory provisions Rule 3 and 4 of Export of Services Rules, 2005, for the period prior to 17-6-05, it is obvious that the appellants were not liable to pay service tax on the international courier service, part of which, in each transaction, was performed in India and the rest outside India, even if payment is not received convertible foreign exchange
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