Refund claim - commission received in convertible foreign ...

Case Laws Service Tax

May 17, 2017

Refund claim - commission received in convertible foreign exchange - the appellant was the agent of Electro Motive Diesel (EMD), who obtained the orders from the Indian Railways - the activity carried on by appellant comes within the scope of export of the service u/r 3 of the Export Service Rules, 2005 - refund allowed - AT

View Source

← Previous Next →

Refund claim - commission received in convertible foreign ...

Case Laws Service Tax

May 17, 2017

You may also like:

Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court...

Denial of refund claim - payment received in Indian Rupees for which FIRC issued by the bank and payment is routed through foreign bank qualifies the condition of...

Refund against export of services - Time limitation - relevant date - date of the export invoice or the date of receipt of consideration in convertible foreign currency...

Interest on refund - when refund claim was resubmitted as per the direction of commission, the date of original filing of refund claim shall prevail and interest to be...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Even though appellant received payment in Indian rupees but same is deemed to be convertible foreign exchange and condition provided under Rule 3(ii) of Export of...

Refund claim - Improper documentation - there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be...

Quick Updates: