notification in the Official Gazette:
Refund amount = (Export turnover of goods+ Export turnover of services)WNet CENVAT credit
Total turnover
Where,--
(A) "Refund amount ... following manner, namely:--
Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which
Export Turnover''
and the Assessing Officer was directed to delete the
exclusion of foreign exchange from the 'Export Turnover ... excluded in computing the 'Export
Turnover' as it forms part of the 'Export
Turnover'. In the instant case as is clear
turnover
Where,__
(A) Refund amount means xxxxx
(B) Net CENVAT credit means xxxxx
(C) Export turnover of goods means xxxxx
(D) Export turnover of services ... xxxx
Export turnover of services = payments received during the relevant period for export services + export services whose provision....
(E) Total turnover means xxxxx
(a) xxxxx
turnover
Where,__
(A) Refund amount means xxxxx
(B) Net CENVAT credit means xxxxx
(C) Export turnover of goods means xxxxx
(D) Export turnover of services ... xxxx
Export turnover of services = payments received during the relevant period for export services + export services whose provision....
(E) Total turnover means xxxxx
(a) xxxxx
with by him
pertains to non payment of GST on turnover from export of services. As
regards this issue, he pointed out that the export ... authority. With regard to the non
payment of GST on turnover from export of services, learned senior
standing counsel contends that the services should
Section
10B defines export turnover as under:
"(iii) “export turnover” means the consideration in respect
of export (by the undertaking) of articles or things ... export
turnover” as defined in clause (iii) above would go to
show that “export turnover” of computer software means
consideration received in respect of export
turnover' and the 'total turnover'. While
considering the said submission, the DRP took note of the definition of
''export turnover ... export turnover' and the
Assessing Officer was directed to delete the exclusion of foreign
exchange from the export turnover of the business
makes a distinction between
technical services rendered in connection with export
of computer software and export of technical services
for the purpose of development ... services cannot be excluded in computing
the export turnover as it forms part of the export
turnover. In the instant case as is clear from
makes a distinction between
technical services rendered in connection with export
of computer software and export of technical services
for the purpose of development ... services cannot be excluded in computing
the export turnover as it forms part of the export
turnover. In the instant case as is clear from
makes a distinction between technical
services rendered in connection with export of computer
software and export of technical services for the purpose of
development ... services cannot be
excluded in computing the export turnover as it forms part of
the export turnover. In the instant case as is clear from
