2017 (5) TMI 106

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ter filing the refund claim. The services taken from the commission agent were paid on receipt of the amount and service tax was paid under reverse charges mechanism accordingly - the ld. Commissioner has rightly sanctioned the refund claim to the respondent as it has been established that the service tax has been paid by the respondent for export of the goods - appeal dismissed - decided against .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rted was received by the respondent for Foreign Importer after filing the refund claim. The services taken from the commission agent were paid on receipt of the amount and service tax was paid under reverse charges mechanism accordingly. In that circumstances, the cause of action for refund claim arose at the time of export of goods. Therefore, the ld. Commissioner has rightly sanctioned the refun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X