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2023 (10) TMI 934 - HC - GSTRefund of Integrated Goods and Service Tax - telecom services provided by the petitioner to inbound subscribers of FTOs - Export of services or not - claims preferred were beyond the period of two years from the relevant dates and therefore, were barred by limitation. Whether the claims made by the petitioner are barred by limitation? - HELD THAT:- In the present case, the petitioner claims that it had received payments in all cases after the invoices were raised. Thus, the date on which payments had been received from FTOs would be the relevant date for the purpose limitation under Section 54(1) of the CGST Act. The petitioner had also furnished a tabular statement clearly indicating the invoices raised and the dates of receipt of payments. However, the authorities had rejected the claim by mentioning that payments in respect of some of the invoices were received in advance. It is material to note that there is no specific reference to the invoices in respect of which payments are held to have been received in advance, that is, prior to the date of their issuance - Undisputedly, in case the payments had been received after the invoices were raised, the date on receipt of payments would be relevant for the purposes of computing the limitation for filing claims for refund. Whether the services in question constitute ‘export of services’ within the meaning of Section 2(6) of the IGST Act? - HELD THAT:- It is apparent that the provisions for ascertaining the place of supply of services under Rule 6A of the ST Rules are similar to Section 2(6) of the IGST Act inasmuch as the services will be treated as export of services when (a) the provider of service is located in the taxable territory, (b) the recipient of the service is located outside India, and (d) the place of provision of the service is outside India. There is no cavil that the decisions rendered on the question of export of services in the context of Rule 3 of the Export of Services Rules, 2005 are also applicable to the controversy in question. The present petition is allowed and the respondents are directed to refund the amounts as claimed by the petitioner - Application disposed off.
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