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2010 (2) TMI 288 - AT - Service TaxCourier services – export of service – Held that: - one of the conditions necessary for treating such service as falling under the Export of Services Rules, 2005 is that payment for such service is received by the service provider on payment in convertible foreign exchange. In the present case, there is nothing on record to show that the payment was made to the assessees in convertible foreign exchange and the reference throughout is to payment in Indian currency – no export benefits
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