There is a manufacturing company which has 50% sales in India and the rest 50% are deemed exports. The company pays service tax for the following services: Telephone Bill, Courier service, Insurance fee, Rent, Transporter service etc. The Company wants to get refund for the service tax paid for these services. Can it get the refund of the amount of service Tax Paid if the company itself is not providing any services taxable under service tax? |