Search Results Page

Search Results

1 - 4 of 4 (0.20 seconds)
M/S. Amnet Systems Pvt. Ltd vs Commissioner Of Service Tax, Chennai Ii on 15 March, 2018 cites

Commissioner Of Service Tax, Chennai ... vs Scioinspire Consulting Services ... on 5 July, 2016

3. On behalf of the appellant, ld. consultant Shri S. Ramachandran submitted that the authority below has erred in computing the period of limitation of filing of refund claim. They have taken the relevant date as the date of invoice instead of the date of remittance of foreign exchange to compute the period of one year. He relied upon the decision in the case of Commissioner of Service Tax, Chennai Vs. Scioinspire Consulting Services (I) P. Ltd.  2017 (42) STR 188 and argued that the Tribunal in the said case had held that the relevant date in the case of export of services would be the date of receipt of foreign exchange.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 5 - Full Document
1