Receipt or payment in foreign exchange not relevant to decide place of supply:
The Place of Supply of Services provisions do not make any mention about receipt or payment in foreign exchange or in Rupees. In fact, the provisions do not make any mention of payment at all.
Thus, payment or receipt in foreign exchange or rupees is not at all relevant to determine Place of Supply of Services. That is relevant to determine whether the service is ‘export of service’. Often, provisions of place of supply of service and Export of Service provisions are mixed up, which causes confusion.