Export condition fulfilled even if payment is received in indian rupees
Last updated: 28 May 2015
Court :
Hon’ble Mumbai Tribunal
Brief :
Accordingly, it was held that even though the Appellant received the payment in Indian Rupees but the same is deemed to be convertible foreign exchange and accordingly the condition as provided under Rule 3(ii) of the Export of Service Rules stand complied with.
Citation :
Sun-Area Real Estate Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-I [2015-TIOL-956-CESTAT-MUM]
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Bimal Jain
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