Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Refund - relevant date - the appellant has admittedly filed the ...

Service Tax

April 2, 2018

Refund - relevant date - the appellant has admittedly filed the refund claim within one year from the receipt of convertible foreign exchange - the relevant date is the date of FIRC and not the date of service. - AT

View Source

 


 

You may also like:

  1. Refund of service tax paid under reverse charge mechanism - time limitation - refund claim has to be filed within one year from the relevant date - AT

  2. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

  3. Refund of un-utilized cenvat credit - period of limitation - the claim is to be filed within one year and after end of the quarter - Refund allowed - AT

  4. Recovery of Duty drawback - realisation of export proceeds within the period stipulate - matter remanded back to verify the receipt of foreign exchange within period as...

  5. Refund of cenvat credit - Rule 5 of CCR - Period of limitation of one year - In case of export of Services export is complete only when foreign exchange is received in...

  6. Manner of Receipt in Foreign Exchange - Regulation 3 of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 as amended

  7. Denial of CENVAT Credit - Non receipt of foreign exchange after export of goods - There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - AT

  8. Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

  9. Refund of unutilised Input Tax Credit (ITC) - Barred by time limitation or not - The relevant date is the date of receipt of payment in convertible foreign exchange, as...

  10. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

 

Quick Updates:Latest Updates