2015 (4) TMI 462

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....er (T) For the Appellant : Shri D. Nagvenkar, Addl. Commr. (A.R.) For the Respondent : Shri Durgesh Nadkarni, Adv. with Shri C.S. Biradar, Adv. and Shri Vinay Ansurkar, Adv. ORDER Per: M V Ravindra: This matter was referred to the Larger Bench by Single Member Bench by an order dated 14.11.2014 to have uniformity on the issue in view of the different judgments of the Tribunal. 2. Following ....

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....rred to the Larger Bench by Single Member Bench noting there was different views on the issue i.e Affinity Express India Pvt. Ltd. - 2015 (37)STR 321 and Business Process Outsourcing (I) Pvt. Ltd. - 2014 (34)STR 364 (Tri.Bang) holding a view that the relevant date for determining the period of limitation will be the date of export of services from the date when the invoices are raised and the date....