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TMI Blog2014 (3) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeal against the impugned order are that the appellant filed composite appeal but they were required to file three appeals as the impugned order contained three Order-in-Original. As the main appeal has been filed in time, and consequently on pointing out by the Registry, they filed these appeals, therefore delay is condoned. 3. The brief facts of the case are that appellant are service provider of consulting engineering service which ultimately exported by them. To provide the said service, the appellant used certain input service. After export of services for the period September 2004 to August 2005, the appellant filed rebate claim of the input service received by them as per Notification 12/05. The said rebate claim wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is complete when the remuneration of the exported service have been received in convertible foreign exchange. Therefore, the date of which they received the remuneration towards the services exported is to be the date of providing the service. To support this contention, he relied on CCE vs. Eaton Industries P. Ltd. 2011 (22) STR 223. 5. On the other hand, ld. AR opposed the contention of the consultant and submits that the condition of the Notification are to be complied with. He also submits that the date when the services are exported and invoice have been issued for the same, therefore same may be treated as date of export. Accordingly, their some of the rebate claim are barred by limitation and as they have failed to comply with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal held that as per Section 69 of the Finance Act, 1994 a person who is liable for paying service tax is required to apply for registration. Admittedly, the appellant is although providing taxable service but the same is exempted therefore, they are not required to pay service tax, registration is not required. As the appellant is not required to pay service tax, therefore, they are not required to file service tax returns. Further, on the issue of limitation, the issue came up before this Tribunal in Eaton Industries (supra) wherein the relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service. 9. In these circumstances, I hold that rebate claim filed by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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