Service Tax Refund for Exporter of Goods

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Bhavik Davda (Querist)

11 March 2010 Dear Sir,
I have one query regarding Service Tax Refund
One of our client is in Export Business, He is specialist in export of Agricultural products, He procured the services from domestic parties regarding Laboratory, Certification, Clearing & Forwarding Agent, Insurance Companies etc. & they are only in export of goods so there is no scope for utilising Cenvat Credit. He got Registered himself in Service Tax under service called Transport of Goods by Road in 2007
Now they want to file their Service Tax Returns & Service Tax Refunds of last 2 years, I just want to know from you people that wht is the procedure for the same, I know how to file the Service Tax Return but I dont know wht is the procedure for claiming refund.
Our client is in Pure trading business they dont provide any service but then also they got registered under Transport of Goods by Road.
Kindly guide me in the issue asap.
Even I would like if any body will give me the Direct call my no is 09819839798
Thanking You

CA Robin Betala

CA Robin Betala (Expert)

11 March 2010 Hi Bhavik
The procedure of Service tax refund
is as per notification no 17/2009
most of things would get cleared when you read the notification

I would give procedure in breif
Some points to be check here are

- that no cenvat should be claimed by exporter
- exporter has paid the service tax
- Should be register with CENTRAL EXCISE Act 1944
( not Service tax department)

Then he should file Refund Claim in Form A - 1

And fulfil the condition provided in the notification

Pls look for complete notification on CBEC site

SANJAY JAIN

SANJAY JAIN (Expert)

13 March 2010 Dear Robin,

Even without going through the exact text of the Notification No. 17/2009, whether it is logical to impose Central excise registration without carrying out any manufacturing activities for getting refund under the subjected notification.

So please reassess the advise.

For further query, feel free to write sanjayinfbd@yahoo.com (M-09350048731) or visit, HNO. 2489/8,Faridabad(Haryana).

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