Correct or incorrect service tax registration

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ANIL

Others

149 Points Posted on 07 October 2014

We are exporters and in order to claim refund of service-tax, we had applied for STC in accordance with service-tax notification No.52/2011-s.t. but the concerned official told us to apply it on form ST-1.

Consquently, we applied it on Form ST-1 and we got STC on Form ST-2 as a Service receipant.

We had got this STC registered with the customs and we are receiving service-tax refund regularly through shipping bills filed at customs

My question is : Is it ok to claim Service tax refund against STC code issued under section 69 instead of customs notification # 52/2011?

Thanks in advance !

Replies (2)

Rashmi

CA Final Student

112 Points Posted on 08 October 2014

Sir

notification 52/2011 is a service tax notification and not of customs. hence, it is correct to claim refund.

The same has been mentioned by you in your query

Furthermore, please note that notification 52/2011-ST has been superceded by notification 41/2012-ST. Claim for refund by exporters are now filed under this notification.

ANIL

Others

149 Points Posted on 08 October 2014

Rashmi, thanks for your reply.

As per service-tax notification # 52/2011 - exporter is required to obtain STC after filing a declaration in Form A-2. The officials concerned did not accept the application in Form A-2 though we had showed them copy of the notification. They insisted to obtain STC using ST-1 form which i did and got the STC.

Though we are getting refunds of ST through shipping bills, i am still in doubt that at a later stage the ST Authorities would raise an objection on account of non obtaining STC against Form A-2.

What is your opinion plz ?