Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 359 - AT - Service TaxTime Limitation - relevant time - export of service - Section 11B of Central Excise Act, 1944 - Held that: - Since the Larger Bench has clarified the position with regard to the relevant date for computing the period of one year, by following the ratio of the Larger Bench in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE], I am of the considered all needs to be remanded back to the original authority to dispose of the refund claims as per the decision of the Larger Bench - appeals disposed off by way of remand.
|