2018 (4) TMI 25

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..... ocate - for Respondent ORDER Revenue filed this appeal against the order of the Commissioner (Appeals). The issue involved in the present case is: (i) Whether the period of one year for filing the refund should be taken from the date of receipt of foreign exchange i.e. date of FIRC or from the date of invoice; (ii) Whether the remittance received against the export in Indian rupees will be con .....

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..... t, submits that as regards the relevant date for filing appeal under the service tax provision, supply of service is qualified for export on the condition that the provider of service receive the remittance in convertible foreign exchange. Therefore, the date of receipt of foreign exchange or date of FIRC should be the relevant date and the appellant has filed the refund claim on 29.6.2014 as agai .....

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..... ible foreign exchange. Therefore, the relevant date is the date of FIRC and not the date of service. As regards the receipt of remittance in Indian rupees, the issue has been considered in the case of Sun-Area Real Estate Pvt. Ltd. (supra) wherein in the identical facts, it was held that the Indian rupees received through foreign bank is considered as the payment in convertible foreign exchange. T .....

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