2016 (2) TMI 1265 - HC - Service Tax

Whether in the facts and circumstances of the case, the Appellate Tribunal was right in holding that refund claim filed by the appellant is time barred on the ground that the relevant date for filing the refund claim under Notification No. 5/2006-C.E. (N.T.) is the date of export of service or the date when the invoice was raised? Appeal is admitted on following substantial question of law.

Summary

The Bombay High Court found that the appeal raised a substantial question of law regarding the timing of a refund claim under Notification No. 5/2006-C.E. (N.T.). The Court questioned whether the relevant date for filing the refund claim is the date of export of service or the date when the invoice was raised. The Revenue waived service in this case.