2017 (6) TMI 117

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..... the respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is engaged in providing the service of manpower recruitment agency. On the services provided in India, they are discharging the service tax. However, they are 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. The department iss .....

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..... pellants have provided the services in abroad. As regards the proceed of the service in some of the cases was submitted. There is no dispute that the payment was received in foreign exchange but the same was not accepted by the lower authorities on the non-availability of DFRC. In some of the cases, though the proceeds against the services provided abroad were received in Indian Rupees but the sam .....

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..... red as export. We do not agree with the contention of the department for the reason 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 estab .....

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