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2012 (6) TMI 691

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....1<br>ST/S/351/2011 in ST/521/2011 - 774/11 <br>Service Tax<br>Jyoti Balasundaram, J. For Appellant: Shri N Viswanathan, Adv. For Respondent: Ms. Indira Sisupal, JDR Per: Jyoti Balasundaram: ....

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....ommissioner of Central Excise, Pune-I Vs Eaton Industries P. Ltd. reported in 2011 (22) S.T.R.223 (Tri.-Mumbai), wherein it has been held that the date when payment for services exported was received ....