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2008 (1) TMI 103 - AT - Service TaxCourier Agency Service provided partly outside India – revenue contended that assessee has not received payment for such services in convertible foreign exchange – as per Rule 3(2) of Export Services Rules amended w.e.f. 15.6.05 appellant would be liable to pay ST, as the service would be considered as export of service only if payment is received in convertible foreign exchange – Disputed period is prior to this amendment so impugned service will be held as export of services – appeal allowed
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