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    <title>transfer of funds from maldives, service tax</title>
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    <description>Transfer of funds from Maldives to India must comply with FEMA, RBI directions and procedural requirements for inward remittances; opening a foreign branch has no single provision and regulatory consequences depend on the activities abroad. Export of consultancy services is not taxable for service tax if the conditions prescribed under the Export of Services Rules, 2005 are satisfied, so the firm must verify and meet those conditions to claim the exemption.</description>
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      <description>Transfer of funds from Maldives to India must comply with FEMA, RBI directions and procedural requirements for inward remittances; opening a foreign branch has no single provision and regulatory consequences depend on the activities abroad. Export of consultancy services is not taxable for service tax if the conditions prescribed under the Export of Services Rules, 2005 are satisfied, so the firm must verify and meet those conditions to claim the exemption.</description>
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