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    <title>2014 (9) TMI 567 - BOMBAY HIGH COURT</title>
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    <description>The Appeals were dismissed as the court found that the Assessees satisfied the conditions for exports under the Export of Service Rules, 2005 for onsite services rendered abroad post 27.02.2010. The court emphasized that payment in convertible foreign exchange is now the sole requirement for a service to be considered an export of service. The Tribunal&#039;s decision that the onsite services qualified as exports was upheld, leading to the dismissal of the Appeals with no order as to costs.</description>
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      <description>The Appeals were dismissed as the court found that the Assessees satisfied the conditions for exports under the Export of Service Rules, 2005 for onsite services rendered abroad post 27.02.2010. The court emphasized that payment in convertible foreign exchange is now the sole requirement for a service to be considered an export of service. The Tribunal&#039;s decision that the onsite services qualified as exports was upheld, leading to the dismissal of the Appeals with no order as to costs.</description>
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