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1. Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

2. Addition u/s 10B for not bringing back convertible foreign exchange of export sale within the extended time - the veracity of the claims needs to be examined on the...

3. Entitlement to exemption under section 10B - assessee is not in fact bringing convertible foreign exchange and entire of its products are sold in India in Indian rupees....

4. Export of service - receipt of consideration in convertible foreign exchange - The said debit of foreign exchange by the UK bank and consequent credit in Indian rupee in...

5. Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019

6. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

7. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

8. Exemption u/s 10B - failure to receive the convertible foreign exchange within the stipulated period - Since the appellant had sought for the approval from the RBI only...

9. Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2019

10. Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019

11. Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

12. Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

13. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

14. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

15. Export of services or not - Export of Service Rules, 2005 - such set of arrangement would amount to receiving the consideration in Indian rupee would amount to receiving...