Refund of Service tax (input credit) incaseno output tax

our client is an educational Institute, where there is no Service tax liability. the institution is registered under Service Tax. Can the Institute claim on Service tax paid on Rent and Maitenance charges?

Pls clarify

Replies (5)

since you are not collecting the servicve tax (liability) then against what you will adjust the service tax paid by you on other services.  If you had collected Rs. 100/- then you could have adjusted e.g. Rs. 50/- against the same which were paid on other services. the net liability would be Rs. 50/- only.

Cenvat credit cannot be taken when output service ia exempted.

No, Cenvat credit cannot be refunded in your case

There is very few cases where Cenvat credit refund is possible

Is refund of service tax possible?

if an assessee has paid excess service tax for 1 quarter then can he get the refund of the same. If yes, then wats the procedure???

Originally posted by :Nilesh K. Parekh
" Is refund of service tax possible?

if an assessee has paid excess service tax for 1 quarter then can he get the refund of the same. If yes, then wats the procedure???
"

 

 

 

Rule 6. Payment of service tax –

 

[(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be.

 

(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the following conditions, namely:-

(i) excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification,

 

(ii) excess amount paid by an assessee registered under sub-rule (2) of rule 4, on account of delayed receipt of details of payments towards taxable services may be adjusted without monetary limit,

 

(iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of [ Rupees one lakh rupees ]19 for a relevant month or quarter, as the case may be,

 

(iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment.]5

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