Date of realisation of value determines eligibility for rebate of service tax and duty on exported services. Date of realisation of value is the relevant date for claiming or sanctioning rebate of Service tax and of Service tax or duty on inputs or input services used in exported services; this follows from Rule 5 of the Export of Services Rules, the Notifications issued thereunder, and the procedural requirement to produce documentary evidence of receipt of payment consistent with the Rule requiring payment after receipt of value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Date of realisation of value determines eligibility for rebate of service tax and duty on exported services.
Date of realisation of value is the relevant date for claiming or sanctioning rebate of Service tax and of Service tax or duty on inputs or input services used in exported services; this follows from Rule 5 of the Export of Services Rules, the Notifications issued thereunder, and the procedural requirement to produce documentary evidence of receipt of payment consistent with the Rule requiring payment after receipt of value.
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