Service tax return....
This query is : Resolved
27 December 2016
Sir,
My client is an exporter and he is claiming refund of the service tax paid on input service under 41/2012- ST... Is he liable to file service tax return ????
My client is an exporter and he is claiming refund of the service tax paid on input service under 41/2012- ST... Is he liable to file service tax return ????
27 December 2016
WHAT IS THE STATUS OF YOUR CLIENT
MANUFACTURER
TRADER
SERVICE PROVIDER ?
MANUFACTURER
TRADER
SERVICE PROVIDER ?
27 December 2016
Service Recipient....
25 July 2025
If your client is an **exporter and service recipient** claiming refund of Service Tax paid on input services under Notification 41/2012-ST, then:
* **Yes, your client is liable to file Service Tax returns (Form ST-3).**
* Filing returns is mandatory to claim any refund of Service Tax, including refunds on input services.
* Even if your client is not a service provider but a service recipient paying tax under **Reverse Charge Mechanism**, they must file returns and pay the tax.
**Summary:**
* Since your client pays Service Tax as a recipient (under reverse charge) and claims refund, they must file the Service Tax return regularly.
* Proper documentation and filing of returns help substantiate the refund claim.
If you want, I can guide you on the refund filing process or return filling steps.
* **Yes, your client is liable to file Service Tax returns (Form ST-3).**
* Filing returns is mandatory to claim any refund of Service Tax, including refunds on input services.
* Even if your client is not a service provider but a service recipient paying tax under **Reverse Charge Mechanism**, they must file returns and pay the tax.
**Summary:**
* Since your client pays Service Tax as a recipient (under reverse charge) and claims refund, they must file the Service Tax return regularly.
* Proper documentation and filing of returns help substantiate the refund claim.
If you want, I can guide you on the refund filing process or return filling steps.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Transport service POS
- GST Registration Application -Rejected
- GSTR 9C- Table 9
- E INVOICE, E-WAY, INVOICE
- To Whom the Invoice should be Raise to
- INCOME TAX NOTICE QUESTION
- Query on solved queries
- Sale Proceed of Urban Agri. Land received in Advance in FY 24-25 but Registry is made in next year
- Whether to file ITC 03 for downward GST rate revision - Reg.
- PLACE OF SUPPLY FOR COMMISSION AGENT
- Capital gain on sale of resident house by non-resident Indian
- Regarding claiming exemption under section 54ec
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
Trending Online Classes
-
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)
Industry Expert16 November 2025
CAclubindia
