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    <title>Criteria - export of services</title>
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    <description>Export of services treatment for manpower supplies requires payment in an acceptable foreign currency; receipt of consideration in Indian rupees disqualifies the transaction from the export exemption. In addition, if personnel are recruited and supplied outside India the supply is not subject to domestic service tax, whereas provision of personnel within India renders the service taxable.</description>
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      <description>Export of services treatment for manpower supplies requires payment in an acceptable foreign currency; receipt of consideration in Indian rupees disqualifies the transaction from the export exemption. In addition, if personnel are recruited and supplied outside India the supply is not subject to domestic service tax, whereas provision of personnel within India renders the service taxable.</description>
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