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TMI Blog2017 (6) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... son that in some of the cases though the service charge was received in foreign currency but DFRC was not submitted. In some of the cases, the service charge was received in Indian Rupees - Held that: - as per the statutory provision, the only requirement is that against the export of service payment should be in convertible foreign exchange. If that is satisfied even though the DFRC is not submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Raju, Member (Technical) Shri S.P. Tavkar, Consultant for the appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is engaged in providing the service of manpower recruitment agency. On the services provided in India, they are discharging the service tax. However, they are also providing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is before us. 2. Shri S.P. Tavkar, Id. Consultant appearing on behalf of the appellant submits that it is an undisputed fact that the appellants have provided the services in abroad. As regards the proceed of the service in some of the cases was submitted. There is no dispute that the payment was received in foreign exchange but the same was not accepted by the lower authorities on the non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards the dispute raised by the department that wherever the payment was received in foreign exchange and DFRC was not submitted it was not considered as export. We do not agree with the contention of the department for the reason that as per the statutory provision, the only requirement is that against the export of service payment should be in convertible foreign exchange. If that is satisfi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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