https://www.taxtmi.com/caselaws?id=77143 Courier services rendered outside India during 15 March 2005 to 15 June 2005 qualified for export-of-services treatment only if the service provider received consideration in convertible foreign exchange. The record showed payment was received only in Indian currency and there was no material proving receipt in convertible foreign exchange. Because that mandatory condition was not met, the services did not satisfy the export criteria under the Export of Services Rules, 2005, and the exemption from service tax was unavailable. en-us Fri, 19 Feb 2010 00:00:00 +0530 Fri, 20 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77143 Courier services rendered outside India during 15 March 2005 to 15 June 2005 qualified for export-of-services treatment only if the service provider received consideration in convertible foreign exchange. The record showed payment was received only in Indian currency and there was no material proving receipt in convertible foreign exchange. Because that mandatory condition was not met, the services did not satisfy the export criteria under the Export of Services Rules, 2005, and the exemption from service tax was unavailable. Case-Laws Service Tax Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77143