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2017 (6) TMI 117 - AT - Service TaxManpower recruitment agency - appellant also providing the services abroad for which they are of the belief that it is export of service and accordingly, no service tax was paid - case of Revenue is that the service provided in abroad is not export of service for the reason that in some of the cases though the service charge was received in foreign currency but DFRC was not submitted. In some of the cases, the service charge was received in Indian Rupees - Held that: - as per the statutory provision, the only requirement is that against the export of service payment should be in convertible foreign exchange. If that is satisfied even though the DFRC is not submitted the status of the export cannot be rejected as DFRC is only a procedural requirement. If otherwise it is established the payment was received in foreign exchange the same is to be accepted as an export of service - As regards the cases where the payment was received in Indian Rupees we find that there is no dispute that the payment though in Indian Rupees but received through foreign banks i.e. HSBC, Bank of Bahrain and Kuwait. On both counts when the payment received in foreign exchange as well as payment received in Indian Rupees, but through foreign banks the services provided in abroad is indeed export of service - demand set aside - appeal allowed - decided in favor of appellant.
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