https://www.taxtmi.com/forum/issue?id=105860 A mere FIRC is not sufficient to claim the export-of-service exemption; the FIRC must be converted into a Bank Realisation Certificate (BRC), which is the bank-issued document accepted by excise/tax authorities as proof of payment realization from abroad for purposes of export of services. en-us Sun, 07 Jul 2013 12:27:42 +0530 Thu, 23 Jan 2025 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105860 A mere FIRC is not sufficient to claim the export-of-service exemption; the FIRC must be converted into a Bank Realisation Certificate (BRC), which is the bank-issued document accepted by excise/tax authorities as proof of payment realization from abroad for purposes of export of services. Discussion-Forum Service Tax Sun, 07 Jul 2013 12:27:42 +0530 https://www.taxtmi.com/forum/issue?id=105860