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    <title>Service tax applicability - services rendered outside India</title>
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    <description>Applicability of service tax depends on whether the supply is an export of service and on receipt of consideration in convertible foreign exchange. If payment for services provided outside India is received in a normally acceptable convertible currency, the supply qualifies as export of service and is not subject to service tax. Receipt of convertible forex from transactions with Nepal or Bhutan also permits export benefit eligibility despite bilateral rupee trade arrangements.</description>
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