Service charge remittances determine duty credit eligibility under the Served from India Scheme; non service receipts excluded. Eligibility for duty credit under the Served from India Scheme is limited to foreign exchange remittances that are service charges or fees specifically levied for services rendered; receipts that are not consideration for services-such as proceeds from loans, client export realizations, issuance of equity or bonds, sale of securities, other non service receivables, and labour remittances-are excluded from entitlement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service charge remittances determine duty credit eligibility under the Served from India Scheme; non service receipts excluded.
Eligibility for duty credit under the Served from India Scheme is limited to foreign exchange remittances that are service charges or fees specifically levied for services rendered; receipts that are not consideration for services-such as proceeds from loans, client export realizations, issuance of equity or bonds, sale of securities, other non service receivables, and labour remittances-are excluded from entitlement.
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