refund of service tax

Queries 803 views 2 replies

Q. x Company provide the services to the overseas client  in India  and has received the amount from the overseas clients in foriegn currencey  and x Company has paid the service Tax but as per Department Clarification it is possible that the export of service may take place even when all relevant activities happen in India so long as the benefit of these services accrue outside India,” the circular issued by Gautam Bhattacharya, service tax commissioner, stated. “What is accruing outside India is the benefit in terms of promotion of business of a foreign company.” so as per the circular  x Company is not liable to pay service Tax and now  how the X Company can get the refund of  Service Tax paid to the Department please provide the detailed procedure .

Replies (2)

You apply to the service tax dept for refund

Please see the export of services rules 2005.

The exports of taxable services depends on category of service: 3 options: Place of immovable property, place of performance and place of recepient.

The nature of your service is therefore important. Once the same is confirmed then only would the refund be admissible.


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