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    <title>Treatment of export of services</title>
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    <description>If an Indian subsidiary receives payment from its foreign parent in convertible foreign exchange for services connected to the non resident payer or its clients, those receipts will ordinarily be treated as export of services and eligible for service tax exemption, with receipt in convertible foreign exchange and payer&#039;s foreign residence serving as primary evidentiary factors.</description>
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      <description>If an Indian subsidiary receives payment from its foreign parent in convertible foreign exchange for services connected to the non resident payer or its clients, those receipts will ordinarily be treated as export of services and eligible for service tax exemption, with receipt in convertible foreign exchange and payer&#039;s foreign residence serving as primary evidentiary factors.</description>
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