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2018 (10) TMI 547 - AT - Service TaxRefund claim - relevant date - the relevant date of refund claim for the purpose of limitation is the “date of payment received in foreign exchange by the service provider” or the “date of export of service.”? - Held that:- Larger Bench decision of CESTAT South Branch, Bengaluru in Bengaluru Service tax vs. Span Infotech Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that export of service is completed only on receipt of consideration in “Foreign exchange and therefore the date in Forward Inward Remittance Certificate (FIRC) is relevant” in view of N/N. 27/2012 with effect from 01.03.2016 [14/2016 (NT) refers] - appeal dismissed - decided against Revenue.
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