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    <title>Clarification - export services - realisation in foreign exchange</title>
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    <description>To qualify for service tax exemption on export of services, the consideration must be realised in convertible foreign exchange and evidenced accordingly (for example by a FIRC). Amounts received in Indian rupees, even if remitted from abroad, do not meet the convertible foreign exchange requirement and are not eligible for the exemption.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=1398</link>
      <description>To qualify for service tax exemption on export of services, the consideration must be realised in convertible foreign exchange and evidenced accordingly (for example by a FIRC). Amounts received in Indian rupees, even if remitted from abroad, do not meet the convertible foreign exchange requirement and are not eligible for the exemption.</description>
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