Composite engineering services qualify as export where foreign recipient receives the service and physical goods availability is not essential.

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....Composite engineering assignments involving drawing assistance, development, technical clarification, material specifications, quality coordination and dispatch assistance are classifiable by their essential character as Consulting Engineer Service, rather than Technical Inspection and Certification Service where inspection is only incidental and independently uncharged. Services supplied to a foreign contractual recipient for convertible foreign exchange qualify as exports where the recipient is the user; physical performance in India does not displace export treatment. From 1 July 2012, the physical-availability-of-goods rule applies only when goods must be physically available to provide the service, so the foreign recipient's location g.........