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TMI Blog2018 (2) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14-3-2006 as amended by N/N. 27/2012 or should be applied from the date of receipt of payment for export of services? Held that: - As numerous appeals are pending in this Bench on this point of computation of time limit whether should be from the date of FIRC only or from the end of quarter of export of services and there being divergence of views of Tribunal, I deem it fit to direct the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.27/2012 or should be applied from the date of receipt of payment for export of services. 2. It was brought to my notice by the Bar that the Bench at Bangalore by Final Order Nos.21636-21640/2017, dated 5-4-2017 has held that provisions of Section 11B will be applicable from the date of receipt of payment for export of services, despite there being a condition mentioned for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Bench of the Tribunal has considered the said condition. 3. In my view, the decision of Single Member Bench dated 5-4-2017 has not considered view as has been arrived by the Division Bench in the case of Sitel India Ltd. As numerous appeals are pending in this Bench on this point of computation of time limit whether should be from the date of FIRC only or from the end of quarter of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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