Consulting engineer service tax exemption for foreign projects where charges are received in convertible foreign exchange. A full exemption from service tax applies to the value of taxable services rendered by a consulting engineer to a client for any project based in a foreign country, conditional on the charges for such services being received in convertible foreign exchange; the Notification was stated to come into force on 7 July 1997 and was thereafter rescinded by a subsequent Notification.
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Provisions expressly mentioned in the judgment/order text.
Consulting engineer service tax exemption for foreign projects where charges are received in convertible foreign exchange.
A full exemption from service tax applies to the value of taxable services rendered by a consulting engineer to a client for any project based in a foreign country, conditional on the charges for such services being received in convertible foreign exchange; the Notification was stated to come into force on 7 July 1997 and was thereafter rescinded by a subsequent Notification.
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