https://www.taxtmi.com/circulars?id=4068 SFIS benefits are limited to export of services originating from India; services provided wholly or partly abroad are not eligible. The Service Provider definition requires supply "from India," and payments to foreign providers for services performed outside India cannot be treated as India origin services. Telecom and software receipts attributable to non India origin (e.g., global roaming, offshore development) are excluded; telecom FX is to be measured as receivables minus payables. Airlines and shipping must provide route wise bifurcation so only receipts for routes originating in or touching India are considered. en-us Tue, 01 Jan 2008 00:00:00 +0530 Sat, 05 Jan 2008 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4068 SFIS benefits are limited to export of services originating from India; services provided wholly or partly abroad are not eligible. The Service Provider definition requires supply "from India," and payments to foreign providers for services performed outside India cannot be treated as India origin services. Telecom and software receipts attributable to non India origin (e.g., global roaming, offshore development) are excluded; telecom FX is to be measured as receivables minus payables. Airlines and shipping must provide route wise bifurcation so only receipts for routes originating in or touching India are considered. Circulars DGFT Tue, 01 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4068