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2018 (2) TMI 152

Head Note:
Refund claim - time limitation - whether the time period for filing refund under Rule 5 i.e. one year from the date of invoice or from the receipt of convertible foreign exchange against the export of service? - Held that: - From the plain reading of Rule 6A of the Service Tax Rules, 1994, unless and until the payment consideration in convertible foreign exchange against the export of service is received, the export of service is not complete - the relevant date of one year for filing of refund claim should be reckoned from the date of receipt of convertible foreign exchange - appeal dismissed - decided against Revenue.

 


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