2018 (4) TMI 25

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....ellant Shri Abhijeet Saha, Advocate - for Respondent ORDER Revenue filed this appeal against the order of the Commissioner (Appeals). The issue involved in the present case is: (i) Whether the period of one year for filing the refund should be taken from the date of receipt of foreign exchange i.e. date of FIRC or from the date of invoice; (ii) Whether the remittance received agains....

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.... counsel appearing on behalf of the respondent, submits that as regards the relevant date for filing appeal under the service tax provision, supply of service is qualified for export on the condition that the provider of service receive the remittance in convertible foreign exchange. Therefore, the date of receipt of foreign exchange or date of FIRC should be the relevant date and the appellant ha....

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....aim within one year from the receipt of convertible foreign exchange. Therefore, the relevant date is the date of FIRC and not the date of service. As regards the receipt of remittance in Indian rupees, the issue has been considered in the case of Sun-Area Real Estate Pvt. Ltd. (supra) wherein in the identical facts, it was held that the Indian rupees received through foreign bank is considered as....