2018 (2) TMI 152

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....ange against the export of service. 2. Shri M.K. Sarangi, learned Jt. Commissioner (AR) appearing on behalf of the Revenue submits that the learned Commissioner (Appeals) has allowed the refund on the ground that the period for filing refund is to be computed from the date of receipt of consideration in convertible foreign exchange. He submits that as per the explanation 1 of sub-rule (2) of Rule 5, the export service means the service which is provided as per the provisions of Export of Service Rule, 2005 whether the payment is 'received or not'. Accordingly, the payment is not a criteria for the period of filing refund claim. Therefore, the refund should have been filed within one year from the date of invoice and not from rece....

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....ervice. That means refund can be filed only after the realization of the consideration. As per Rule 6A of Service Tax Rules, 1994, export of service means when inter alia the payment of such service is received by the provider of service in convertible foreign exchange. Therefore, the export is completed only when the payment is received. He placed reliance on the following judgments:- (a) Commissioner of Central Excise &Service Tax Vs. Hyundai Motor India Engineering (P) Ltd. - 2015-TIOL-739-HC-AP-Service Tax. (b) CST, Goa Vs. Ratio Pharma India Pvt. Ltd. - 2015 (39) STR 31 (Tri-LB). (c) Bechtel India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi - 2014 (34) STR 437 (Tri-Del). (d) Commissioner of C....

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....6A of the Service Tax Rules, 1994. Since all the relevant claims are pertaining to the period after 1.7.2012 only the amended definition of export service is applicable. Rule 6A of Service Tax Rules, 1994 are read as under: - RULE [6A. Export of services. (1) The provision of any service provided or agreed to be provided shall be treated as export of service when,- (a) the provider of service is located in the taxable territory, (b) the recipient of service is located outside India, (c) the service is not a service specified in the section 66D of the Act, (d) the place of provision of the service is outside India, (e) the payment for such service has been received by the provider of s....