2015 (1) TMI 814

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....cate For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY In all the three appeals, the issue involved is common and therefore all the appeals have been taken up together for consideration. After hearing both the sides, it was found that appeals themselves can be decided and accordingly the requirement of predeposit is waived and appeals are taken up ....

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....at in the case of export of services, the relevant date has to be counted from the date of receipt of consideration. We find the decision to be applicable to the facts of this case. As regards the merits, the Commissioner has already taken a view with regard to several services and has remanded the matter for granting the refund after considering the documents etc. With regard to the Commissioner....