https://www.taxtmi.com/article/detailed?id=14947 Export character depends on contractual privity with a foreign recipient and receipt of payment in convertible foreign exchange; preparatory or incidental use in India does not negate export status. For services classified as provided to recipients abroad, the recipient's location and foreign exchange payment are the determinative tests rather than place of performance. Intermediary status is factual and principal to principal supplies remain exportable; inputs and input services used for such exports qualify for credit under the relevant rules. en-us Tue, 12 Aug 2025 08:37:58 +0530 Tue, 12 Aug 2025 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14947 Export character depends on contractual privity with a foreign recipient and receipt of payment in convertible foreign exchange; preparatory or incidental use in India does not negate export status. For services classified as provided to recipients abroad, the recipient's location and foreign exchange payment are the determinative tests rather than place of performance. Intermediary status is factual and principal to principal supplies remain exportable; inputs and input services used for such exports qualify for credit under the relevant rules. Articles Service Tax Tue, 12 Aug 2025 08:37:58 +0530 https://www.taxtmi.com/article/detailed?id=14947