03 July 2007
There are rules reg. Export of services .You can as well refer to those.There are certain conditions like refund must be claimed within 6 months.
04 July 2007
Refund can be applied under section 11B of the Central Excise Act, Also refer Notification No.1/2007-ST dated March 1, 2007 which has inserted certain amendments in Rule 6 of the Service Tax Rules. Sub-Rule 4A allows an assessee to adjust excess payment of tax against future tax liability subject to fulfillment of the certain conditions
CAclubindia
