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Q. > Please Help: Refund of Service Tax
We export goods & for this purpose we obtain some services (eg: Port & documentation charges & supervision Charges)and pay service tax.
So in the above case can we take credit/refund of Service Tax which we have paid in relation of export goods.
answered Mar 05, 2012 by Ashish Chaudhary , Jaipur
Service tax paid on specified services used in the export of goods by the manufacturer and merchant exporter can be claimed as refund under Notification number 17/2009-ST within one year from the date of Let Export Order.
Above Notification has been rescinded by the Notification No. 52/2011-ST wherein simplified scheme has been introduced for refund. In simplified scheme, refund amount calculated at specified percentage of FOB value of export shall be directly credited to exporter's bank account similar to drawback scheme.Existing system of filing of refund claim manually is also continued at the option of exporter. New Notification is effective from January 3, 2012.
Experts Panelist
Comments
Rishabh Upadhyay
12-Jan-2012 , 08:49:43 pmA person offer to be an assesse both under service tax and excise act for him to adjust his service tax paid against his excise duty. . So your client can adjust the service tax only if he is a service provider also. . If the client is not an assesse under service tax and could be one in near future. . Than your client can start booking the service tax under service tax receivable account. . And can adjust the same once he is covered under the same
CA VIPIN GARG
13-Jan-2012 , 03:55:00 pmDear Abhinav Ji, As far as I concern, if you are a manufacturer then you can claim the cenvat credit in excise, if you are manufacturing the exempt product only and you are not able to take and utilise the service tax paid at the time of export or in the manufacture of goods you are exporting then, yes you can very well take the refund (as per rule 5A of CCR, 2004) Hope you got the answer you were looking for, have a nice day Abhinav Ji..........
Nikhil Mohan Jhanwar
13-Jan-2012 , 05:25:34 pmThere is a specified scheme for refund of service tax paid in respect of services received for the purpose of export. Refund is governed by Notification No. 17/2009 and 18/2009 as amended. It contains detailed guidelines on criteria, procedure and methodology of obtaining refund of service tax. You may refer those notifications.
Ashish Chaudhary
05-Mar-2012 , 02:08:41 pmService Tax paid on specified services used for export of goods by manufacturer or merchant exporter can be claimed as refund under Notification No. 17/2009- ST within one year from the date of Let Export Order. Above Notification has been rescinded by Notification No. 52/2001 which has provided simplified scheme (wherein refund can be claimed as specified percentage of FOB value of export depending on the tariff classification). Such refund would be directly credited in the exporter's bank account similar to drawback amount. Existing system of filing of refund claim based on physical submission of documentary evidence will also continue at the option of exporter. New Notification is effective from January 3,2012.
Ashish Chaudhary
05-Mar-2012 , 02:09:03 pmService Tax paid on specified services used for export of goods by manufacturer or merchant exporter can be claimed as refund under Notification No. 17/2009- ST within one year from the date of Let Export Order. Above Notification has been rescinded by Notification No. 52/2001 which has provided simplified scheme (wherein refund can be claimed as specified percentage of FOB value of export depending on the tariff classification). Such refund would be directly credited in the exporter's bank account similar to drawback amount. Existing system of filing of refund claim based on physical submission of documentary evidence will also continue at the option of exporter. New Notification is effective from January 3,2012.