Refund under section-102(2) of finance act 1994

Pankaj (Associate) (50 Points)

30 July 2016  
Hello everyone, Notification 06/2015 dated 1st March’ 2015 had withdrawn the exemption given to certain construction related services to Government, Local Authority or a governmental authority w.e.f. 01st April’ 2015. The same is being restored for the services provided under a contract which had been entered into prior to 01.03.2015 and on which appropriate stamp duty, where applicable, had been paid prior to that date. The exemption is being restored till 31.03.2020. [Notification No. 25/2012-ST as amended by notification No 09/2016-ST, dated 1st March, 2016]. The services provided during the period from 01.04.2015 to 29.02.2016 under such contracts are also proposed to be exempted from service tax. Application for refund may be allowed to be filed within a period of six months. I just want to know the procedure of getting refund. Whether form -R will be used or any other new form has been prescribed ? Can we claim refund online?