input services like maintenance or management services; business auxiliary services; renting of moveable property services; bank and financial services; management consultant services; there ... services exported during the relevant quarter;
(b) the payments received during the relevant quarter for the services already exported; and
) export services whose provision
Rules, 2004. The prescribed
formula is reproduced below:-
(Export turnover of goods + Export turnover of services) x Net CENVAT
Refund Amount = Total turnover Credit
Further ... following manner, namely:-
Export turnover of services = payment received
during the relevant period of export services +
export services whose provision has been
completed for which
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 ... total turnover of export, turnover of service determined and clause (B) of Sub rule (1) as to be considered. If the export turnover in terms
turnover pertaining to the said 10 invoices was deducted from the export turnover while retaining the same turnover in the total turnover and accordingly rejected ... turnover of the services and total turnover of services for the relevant quarter of April to June 2012, only those services which were exported between
invoices from the export turnover, the same also should be removed from the total turnover of the export. I find the first appellate authority ... calculating export turnover of the services and total turnover of services for relevant period of April-June 2012, only those services which were provided after
services during the given period W export turnover w Total turnover.
Illustration : If total credit taken on input services for a quarter = Rs. 100
Export ... Total turnover means the sum total of the value of, -
(a) all output services and exempted services provided, including value of services exported
export turnover" in section 10B , the
aforesaid two items have been directed to be excluded.
Secondly, the definition of export turnover contemplates
that ... domestic turnover and the export
turnover. In the formula prescribed by section 10B(4) the
figure of export turnover has to be the same both
definition of export
turnover as given in Clause C of the Explanation to 80HHE reads
as under:
(c) "export turnover" means the consideration ... excludible
from "export turnover" for granting deduction u/s 80HHE .
Export turnover is defined under clause (iv) of Explanation
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
services during the given period W export turnover w Total turnover
Illustration: If total credit taken on input services for a quarter = Rs. 100
Export ... Total turnover means the sum total of the value of,-
(a) all output services and exempted services provided, including value of services exported
