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2018 (2) TMI 1180 - AT - Service TaxRefund claim - time limitation - whether the time limit prescribed u/s 11B of the CEA 1944 in respect of filing of refund claims whether has to be considered from the end of the quarter as prescribed u/r 5 of CCR 2004 read with N/N. 5/2006, dated 14-3-2006 as amended by N/N. 27/2012 or should be applied from the date of receipt of payment for export of services? Held that: - As numerous appeals are pending in this Bench on this point of computation of time limit whether should be from the date of FIRC only or from the end of quarter of export of services and there being divergence of views of Tribunal, I deem it fit to direct the Registry to place this issue before the Hon'ble President and seek his advice for placing all these matters before Larger Bench to settle the question of law.
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