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Relevant Date - A Relevant amendment and a Big Leap for the Service Exporters for claiming refunds

Budget - By: - SKP IDT - Dated:- 8-3-2016 - Bingo! The Extra day of this Leap Year has certainly provided a big leap to service exporter s joy and delight, as the most contentious and dubious issue of Relevant Date for filing refund claim has been put to rest through the necessary amendments in Notification no. 27/2012-C.E (N.T). dated 18-06-2012. Export the Goods/Services and not the taxes is the real motto of the Government to promote the cross-border trade from India and accumulate sufficient .....

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e date from which the time of filing of refund should be considered i.e. the date from which refund can be filed. However, time limit to file the refund claim i.e. Relevant Date has always been a bone of contention ever since the introduction of refund scheme. Further, services being intangible in nature, it is more cumbersome to determine the relevant date in the absence of un-ambiguous and specific provisions. There are prolonged litigations pending on the subject matter for deciding what woul .....

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denying the claims of assesses on this subject. In order to illustrate the same, we refer to some of the important judgements below: In Bechtel India Pvt. Ltd. V. Commissioner of Service Tax , the Hon ble Delhi CESTAT while applying the provision of erstwhile export of service rules had held that export of services is completed only when all conditions for export of service in terms of the Export Rules are fulfilled. Accordingly, relevant date for the calculation of limitation period in case of .....

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