https://www.taxtmi.com/forum/issue?id=105736 Clause (e) of sub rule (1) of Rule 6A conditions export treatment on actual receipt of payment in convertible foreign exchange by the service provider; invoicing or provision abroad alone is insufficient. Practically, such receipt may include realizations effected through authorised dealer bank mechanisms, including permitted set off arrangements, and evidence of foreign exchange collection demonstrates fulfillment of the export requirement for service tax purposes. en-us Thu, 30 May 2013 13:00:19 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105736 Clause (e) of sub rule (1) of Rule 6A conditions export treatment on actual receipt of payment in convertible foreign exchange by the service provider; invoicing or provision abroad alone is insufficient. Practically, such receipt may include realizations effected through authorised dealer bank mechanisms, including permitted set off arrangements, and evidence of foreign exchange collection demonstrates fulfillment of the export requirement for service tax purposes. Discussion-Forum Service Tax Thu, 30 May 2013 13:00:19 +0530 https://www.taxtmi.com/forum/issue?id=105736