service tax refund

This query is : Resolved

hiral (Querist)
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26 February 2009 which form is applicable to claim refund of service tax paid on various services used to export goods (like cotton)please provide me form name & from where i get it?

Dayal

Dayal (Expert)
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27 February 2009 Refund Under the Service Tax regulations can arise due to excess payment of tax or when service is exported out of India.

The application for Refund has to be made in Form-R, either on a monthly basis or quarterly basis. The said Form-R in duplicate shall be filed with the jurisdictional Assistant or Deputy Commissioner, as the case may be, along with the following enclosures:

1. Statement of Input Service Tax Paid for the Month/Quarter of ______ in the following format:

 Sl.No.
 Name of the Input Service Provider
 Bill No and Date
 Service Tax Registration No. of Input Service Provider
 Net Value of the Bill
 Service Tax
 Education Cess
 Total Value of the Bill
 Date of Payment
 Cheque No/Documentary Evidence

2. Copies of Certificate of Foreign Inward Remittance
3. Copies of Export Invoices
4. Copies of Input Service Invoices
After the refund application has been made, the jurisdictional Superintendent shall cause verification of the documents filed and after satisfying himself about the accuracy and correctness process the refund under section 11B of the Central Excise Act as made applicable to Service Tax law in terms of section 83 of the Finance Act, 1994.

Refund Due to Excess Payment of Tax
Where an assessee has paid excess service tax prior to March 2007 the said assessee can apply for refund under section 11B of the Central Excise Act. The procedure for application is as under:
Make an application for refund in Form-R in duplicate Reasons for refund to be stated clearly in a separate sheet on paper.

The original of the TR-6 challan shall be enclosed pertaining to the refund application shall be enclosed along with the refund application. The application has to be made to the jurisdictional Assistant or Deputy Commissioner, as the case may be. After the refund application has been filed, the jurisdictional Superintendent shall cause verification of the documents filed and after satisfying himself about the accuracy and correctness process the refund under section 11B of the Central Excise Act as made applicable to Service Tax law in terms of section 83 of the Finance Act, 1994. Notification No.1/2007-ST dated March 1, 2007 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 liabilitysubject to fulfillment of the following conditions:

The excess amount does not involve interpretation of law, taxability, classification, valuation or applicability of exemption notification.

Monetary limit for adjustment per month or quarter is pegged atRs.50000/-. However there is no limit for asseessee’s who have obtained centralized registration. The details of adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days
from the date of adjustment.

Form R can be obtained from the manual

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