Commissioner of GST, Mumbai Central Versus Everstone Capital Advisors Pvt. Ltd.
Service Tax
2018 (4) TMI 25 – CESTAT MUMBAI – 2018 (12) G. S. T. L. 328 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 20-2-2018
ST/S/93019/17, ST/87600/17 – A/85324/2018
Service Tax
Mr. Ramesh Nair, Member (Judicial)
Shri D. Shinde, Assistant Commissioner (AR) – for Appellant
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 receiv
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the export of service.
3. Shri Abhijeet Saha, learned 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 has filed the refund claim on 29.6.2014 as against the FIRC date i.e. 7.7.2014 and 11.7.2014. Therefore, the refund is in time. As regards the receipt of service charges in Indian rupees, he submits that the payment was received through HSBC Bank. In case of even Indian rupees received through fo
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