2014 (4) TMI 921

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..... operation of the impugned order on the premise that the respondent has not received the remuneration towards their services in convertible foreign exchange as per Rule 3(2) of the Export of Services Rules, 2005. Brief facts of the case are that the respondents are providing Business Auxiliary Services to their foreign clients and remuneration towards their services were received by them in Indian .....

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..... the respondent has not been received in convertible foreign exchange. When Reserve Bank of India permits that the same can be received in Indian Rupees through FIRC, in that situation, I am convinced with the argument advanced by the learned Advocate for the respondent that the payments have been received through proper channel. Prima facie, in these circumstances, the Revenue has failed to make .....

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