https://www.taxtmi.com/caselaws?id=201727 The Appellate Tribunal CESTAT, Mumbai determined that the relevant date for filing a refund claim in the case of export of services is when the payment for the service exported is received by the assessee, not the date when the service is provided. The Tribunal upheld the lower appellate authority's decision, citing Rule 3(2) of the Export of Service Rules, 2005, which requires payment in convertible foreign exchange for it to be considered an export of service. The Revenue's appeal was rejected, affirming the lower authority's ruling on the relevant date for filing a refund claim in export of services. en-us Wed, 15 Dec 2010 00:00:00 +0530 Mon, 16 May 2011 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201727 The Appellate Tribunal CESTAT, Mumbai determined that the relevant date for filing a refund claim in the case of export of services is when the payment for the service exported is received by the assessee, not the date when the service is provided. The Tribunal upheld the lower appellate authority's decision, citing Rule 3(2) of the Export of Service Rules, 2005, which requires payment in convertible foreign exchange for it to be considered an export of service. The Revenue's appeal was rejected, affirming the lower authority's ruling on the relevant date for filing a refund claim in export of services. Case-Laws Service Tax Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201727