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2014 (9) TMI 747 - AT - Service TaxRefund of Service Tax - export of services - effective date of Notification No. 5/2006, dated 14-3-2006 - Prospective effect or retrospective effect - whether the refund claim should be regulated in accordance with Section 11B or not - Held that:- the matter as to whether the refund claim should be regulated in accordance with Section 11B or not is required to be considered in detail and since in any case the matter has to go back to the original adjudicating authority for sanctioning the eligible amount of refund as per the ratio of the decision of this Tribunal, I feel that it would be appropriate to leave this issue as to whether Section 11B provisions would be applicable for the purpose of limitation to the refund claim or not can be left to the original adjudicating authority for a decision after considering all the submissions that may be made before him and relevant statutory provisions as well as the precedent decisions in favour as well as against the Revenue. Relevant date u/s 11AB - date of export or otherwise - Held that:- During the relevant period for which the refund claim relates, the service tax was leviable only when consideration was received. If the service was taxable during the time limit so rendered, date on which the service was to be taxed, cannot be the date of rendering service. Under these circumstances, the best approach and correct approach would be the one where we take the date of service as the date on which consideration is received whether it is part or full or advance. That being the position, for the purpose of calculation of date of export, in this case, in my opinion, the date on which consideration was received can form the basis. Whether the input services in respect of which credit had been denied by the Commissioner are to be held as eligible or not - Held that:- On going through the list of services given therein and the logic adopted in that order and considering the services which are listed in paragraph 9 reproduced above, I consider that all the services which are in dispute in this case can be considered as ‘input services’ for the purpose of refund. In the result the appeal is allowed in terms of the ratios discussed above and matter is remanded to the original adjudicating authority for considering the refund claim in terms of the observations in this order - matter remanded back - Decided in favour of assessee.
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