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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Refund claim - time limit - In respect of export of services, ...


Refund Claims for Export Services: Time Limit Based on Quarter End When FIRC is Received u/r 5 CCR.

February 15, 2018

Case Laws     Service Tax     AT

Refund claim - time limit - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. - AT

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