Service tax on services provided to overseas client

Whether Payment is recieved in foreign exchange?

As Vinay Garg sir says "It is better to receive the amount in foreign currency to avoid unncecessary questions from revenue.

it is better to register and show the income under export of services and file the nil returns.

There are few caselaws as well which says that when an assesseee providing only exempted services (export of services) then not required to register under service tax and file the returns as well.

Thanks