Happy Day Everybody,
For claiming refund of service tax paid on export of service,there should give
Prior Declaration regarding value, descripttion and quantity
of Input services & output service have to be filed before the date of export of services as per
Provisions of Notification 39/2012 – ST dated 20th June, 2012.
My question is to whom such declaration is to be filed,and what form to be used to file such declaration and how can we correctly precise the amount of service before the date of export of services?
Thank you for reading,understanding my query and replying the same..
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Declaration for claiming refund on export of services
Replies (5)
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Filing of Declaration.- The provider of service to be exported shall, prior to date of export of service, file a declaration with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, specifying the service intended to be exported with,- |
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(a) |
descripttion, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing service to be exported; |
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(b) |
descripttion, value and the amount of service tax and cess payable on input services actually required to be used in providing service to be exported. |
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3.2 |
Verification of declaration.- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration. |
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3.3 |
Procurement of input materials and receipt of input services.- The provider of service to be exported shall,- |
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(i) |
obtain the inputs required for use in providing service to be exported, directly from a registered factory or from a dealer registered for the purposes of the CENVAT Credit Rules, 2004 accompanied by invoices issued under the Central Excise Rules, 2002; |
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(ii) |
receive the input services required for use in providing service to be exported and an invoice, a bill or, as the case may be, a challan issued under the provisions of Service Tax Rules, 1994. |
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3.4 |
Presentation of claim for rebate.- |
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(a) |
(i) |
claim of rebate of the duty paid on the inputs or the service tax and cess paid on input services shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after the service has been exported; |
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(ii) |
such application shall be accompanied by, - |
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(a) |
invoices for inputs issued under the Central Excise Rules, 2002 and invoice, a bill, or as the case may be, a challan for input services issued under the Service Tax Rules, 1994, in respect of which rebate is claimed; |
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(b) |
documentary evidence of receipt of payment against service exported, payment of duty on inputs and service tax and cess on input services used for providing service exported, rebate of which is claimed; |
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(c) |
a declaration that such service, has been exported in terms of rule 6A of the said rules, along with documents evidencing such export. |
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(b) |
The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part. |
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Thank you for replying quickly as i needed..
what form to be used to file such declaration and
How can we correctly precise the amount of service before the date of export of services?
Waiting for your reply...
Read more at: /forum/details.asp?mod_id=378388&offset=0#reply
the notification doent talk about xact quantum of services...its a approximation i.e. intended value of services to be exported.
for claiming refund form astr-2 shall be filled. annexure to form is given below
Annexure
FORM ASTR-2
(Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services)
(PART A: To be filled by the applicant)
Date.............
Place............
To,
Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise ................................ (full postal address).
Madam/Sir,
I/We.........................................,(name of the person claiming rebate) holding service tax registration No. ................................................, located in............................ (address of the registered premises) hereby declare that I/We have exported .............................................service (name of the service) under rule 6A of the Service Tax Rules, 1994 to ........................(name of the country to which service has been exported), and service tax amounting to ......................... (amount in rupees of service tax) and education cess amounting to ......................... (amount in rupees of cess) has been paid on input services and duty amounting to ............ (amount in rupees of duty) has been paid on inputs.
2. I/We also declare that the payment against such service exported has already been received in India in full.......................................................... (details of receipt of payment).
3. I/We request that the rebate of the duty, service tax and cess on inputs and input services used in providing service exported by me/us in terms of rule 6A of the Service Tax Rules, 1994 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate.
1.
2.
3.
Declaration:
(a) We hereby certify that we have not availed CENVAT credit on inputs and input services on which rebate has been claimed.
(b) We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, vide C. No. ______, dated ______ for working under notification No. _____ , dated _____ .
(Signature and name of the service provider or his authorised agent with date)
(PART B: To be filled by the sanctioning authority)
Date of receipt of the rebate claim: ______________
Date of sanction of the rebate claim: ______________
Amount of rebate claimed: Rs. ______________
Amount of rebate sanctioned: Rs. ______________
If the claim is not processed within 15 days of the receipt of the claim, indicated briefly reasons for delay.
Place:
Date:
Signature of the Assistant Commissioner/
Deputy Commissioner of Central Excise.
Happy afternoon mam..
In the above first article posted by you mentions that prior declaration is to be given to juristictional officer attached with estimated export invoice as said by you above.
is ther any format of such declaration available or it should be given manually..
very much enjoyed on sharing your knowledge to me
Thank you...
make the applicable changes.
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