1. We are exporting goods. We have not made any domestic sales during the year. In manufacturing goods to be exported, we have availed various services such as telephone, internet, repairs & maintenance, auditor’s service, GTA service etc.

2. Now when we refer Notification no. 41/2007 dated 6-10-2007 as amended from time to time it is mentioned that service tax may be refunded only on those specified services mentioned in this notification which have been utilized in manufacturing of export of goods. Further department vide circular no. 112/06/2009-S.T. dated 12-3-2009 in the S.No. V it has mentioned that “Being prospective in nature refund is not admissible on such services received prior to the date they are notified in the said notification, even if the goods, in relation to which these services are used, are exported after the date when such services are notified under notification no. 41/2007 –ST.”

3. On the other hand, under Rule 5 of CENVAT Credit Rules, 2004 it has been prescribed that any input or input service which is used in the manufacture of final product which has been exported, CENVAT Credit in respect of the input or input service shall be allowed to be utilized by the manufacturer or provider of output service towards payment of any duty on goods cleared for home consumption or service tax on output service. And if such adjustment is not possible, manufacturer shall be allowed refund subject to such safeguards, conditions as may be specified by Central Government by notification.

4. According to my knowledge department has issued Notification No. 5/2006 – Central Excise (N.T.) date 14-3-2006 in pursuance to Rule 5 of CENVAT Credit Rules, 2004.

5. The following is my queries.

• Do I entitle to claim the refund on all input services which has been availed for exporting the goods if there is no domestic sales?

• Assuming we have made domestic sales during the year. What would be the position if I have made export sales as well as domestic sales?

• What would be the impact of Notification no. 41/2007 –ST dated 6-10-2007?

We are Forex Broker.We have entered into an agreement with some London based Company to provide us a software so that we can access online data of some other Countries.We have not been Registered under on line data processing under Service Tax Act. Please advise whether payment made to said Company will cover under Inport of services and we have to pay Service Tax on that if yes, then whether we have to register seperately under the head on Line data processing and retrival ubder Service Tax Act. And whether payment of Service tax will be eligible for CENVAT Credit

Dear sir,

is service tax charge on renting immovable property ?
if not when is applicable & is applicable in only Delhi region or outside Delhi. Is TDS Will be deduct or not

This is in respect of cargo handling charges for domestic cargo,as per the rule service tax is to be levied for domestic cargo except the agri products and cold storage cargo? so do paper constitue as agri products and if there has been a business for agri products and paper both whether separate bills are to be issued? please clarify

Dear Sir/Madam,

Could you tell me the service tax return proceedure and required forms relating calculation sheets.

And also please telme the last dates for the filling of returns.

Sudheer Babu
Accountant(Bangalore)
Mobile No.09845347365 & 09590429385

Hi all

I want to know about service tax how its returns are filled and what is criteria? What is general entery at the time of receiving service and at the time of giving service? If I take telephone service and give service tax and then same service is given to other person by me that service tax would be refundable?

Hi All

M/s XYZ ltd constructed building and asked an institution to run the school in that building. For running the school, M/s XYZ ltd pays management fees to the institution. The management fees is around Rs, 12Lakhs. The admission fees, monthly fees is collected by M/s XYZ LTd.

Is there any applicability of service tax?

Experts pls reply me :
the construction company not collected any service tax from education institute but paid from his pocket on contract receipt.
two years back, can we claim the refund now and pls tell me the procedure

While Creating Tax Invoice in case where both Service Tax and Vat is to be charged

Which to Charge First, eighter Service Tax or VAT?