https://www.taxtmi.com/circulars?id=54021 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. en-us Tue, 13 Apr 2010 00:00:00 +0530 Fri, 06 Nov 2015 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54021 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. Circulars Service Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54021