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    <title>DETERMINATION OF RATE OF EXCHANGE</title>
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    <description>Section 67A requires that the rate of service tax, the value of a taxable service and the rate of exchange be the rates or values in force at the time the service is provided or agreed to be provided; the Finance Act, 2014 further provides that the rate of exchange shall be determined in accordance with rules to be prescribed by the Central Government for conversion between Indian and foreign currency when calculating taxable value.</description>
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