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    <title>Export of Services - Whether mere receipt is convertible foreign exchange is sufficient to hold that service has been exported and not liable to service tax? - Part 2 (Decision of High Court)</title>
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    <description>Whether receipt in convertible foreign exchange suffices as export of service for exemption from service tax turns on contractual performance, destination and consumption of services, and commercial activities in India. The tribunal imposed a conditional pre-deposit pending appeal, and the High Court declined to interfere, noting triable issues-mutual service obligations, Indian consumers as payors, and remittance routing-that require adjudication by the tribunal.</description>
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      <description>Whether receipt in convertible foreign exchange suffices as export of service for exemption from service tax turns on contractual performance, destination and consumption of services, and commercial activities in India. The tribunal imposed a conditional pre-deposit pending appeal, and the High Court declined to interfere, noting triable issues-mutual service obligations, Indian consumers as payors, and remittance routing-that require adjudication by the tribunal.</description>
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