2015 (5) TMI 142

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..... because the foreign exchange was received in Mumbai, the respondent should have sought refund of the service exported, in Mumbai jurisdiction - conception of the adjudicating authority is erroneous in law because wherever foreign exchange is realized makes no difference to law since that has come to India and that establishes the export of service from India. Therefore, learned appellate authority .....

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..... the Registrar of Companies by Fresh Certificate of Incorporation issued on 24.8.2012 is allowed for no objection by Revenue. 2. The precise question in this appeal is whether the service provided in Coimbatore shall provide the jurisdiction to the respondent for claim of refund thereat. 3. There appears confusion by the adjudicating authority on the ground that because the foreign exchange .....

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