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of <h1>Consulting Engineers Exempt from Service Tax on Foreign Projects Under Finance Act, 1994, if Paid in Foreign Exchange.</h1> The circular informs that the Central Government, under Section 93 of the Finance Act, 1994, has exempted consulting engineers from service tax on services provided for foreign-based projects, provided the payment is received in convertible foreign exchange. This exemption is deemed necessary in the public interest. The notice, issued by the Commissioner of Central Excise in New Delhi, references Notification No. 25/97 dated July 2, 1997.
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