Export service made to nepal

In line with Rule 3(2)(b) of Export of Services Rules 2005 as amended till date, it appears receipt for payment of services in foreign exchange is must to qualify the service as export of service for exemption.

Please correct if I am wrong.

Regards,

As per the Rule what Dipjyothi is saying is correct.

However during a recent Audit, we have some contracts in INR to Europe and they have allowed the same. The benefit was also given to claim Refunds.

we produced an FIRC (Foreign Inward Remittance Certificate) to prove the money actually came in from outside India.