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Refund of Service Tax to Exporter of Goods

Bhavik Davda (Proprietor) (238 Points)

11 March 2010

Dear All,

I have one query regarding Service Tax Refund

One of our client is in Export Business, He is specialist in export of Agricultural products, He procured the services from domestic parties regarding Laboratory, Certification, Clearing & Forwarding Agent, Insurance Companies etc. & they are only in export of goods so there is no scope for utilising Cenvat Credit. He got Registered himself in Service Tax under service called Transport of Goods by Road in 2007

Now they want to file their Service Tax Returns & Service Tax Refunds of last 2 years, I just want to know from you people that wht is the procedure for the same, I know how to file the Service Tax Return but I dont know wht is the procedure for claiming refund.

Our client is in Pure trading business they dont provide any service but then also they got registered under Transport of Goods by Road.

Kindly guide me in the issue asap.

Even I would like if any body will give me the Direct call my no is 09819839798

Thanking You
.

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9 Replies

Sumiti Jain (FP) (1364 Points)
Replied 11 March 2010

The Service Tax assessees are required to file a half yearly return in Form ST-3 or ST-3a in triplicate to the Superintendent, Central Excise, dealing with Service Tax work. The return is to be filed within 25 days from the last day of the half-year it relates and should be accompanied by copies of all T.R.6 challans issued in the half year. Further, assessees filling the return for the first time should also furnish to the Department the list of all the accounts maintained by them, relating to the Service Tax.

If no services have been provided during a half-year and no Service Tax is payable then, the assessee may file a Nil Return within prescribed time limit.

Sumiti Jain (FP) (1364 Points)
Replied 11 March 2010

The procedure for claiming refund for the amount due from the epartment is mentioned here in below:-

Submission of application in prescribed Form-R in triplicate to the jurisdictional Assistant Commissioner (Service Tax).

Application should be filed within the prescribed period i.e. before the expiry of six months from the relevant date as defined in Section 11B of the Central Excise Act, 1944.

Application shall be accompanied by documentary evidences to establish that the amount of Service Tax in relation to which such refund is being claimed has been paid by the assessee in excess and the incidence of such tax had not been passed on by the assessee to any other person.

1 Like

Bhavik Davda (Proprietor) (238 Points)
Replied 11 March 2010

Thnx Sumiti

My client have not filed his Sevice Tax Returns from last 2 years, Can we file now?

Jeevesh Mehta (Advocate- Corporate Commercial & Indirect Tax Advisory) (861 Points)
Replied 11 March 2010

Dear Bhavik,

If you want to file a refund claim for the unutilized inputs service tax paid on your input services then in that case a refund claim under Rule 5 of CENVAT Credit Rules 2004 have to be filed fullfiling all the requirments for the same. Ms Sumiti has given you the basic provision for refund. But yours is case which falls under Rule 5 and special procedure needs to be followed therein.

Yes you can file the returns for last 2 years with a fine of Rs 1000/- and Rs 100 perday to the maxuimum of Rs 2000/- from the last due date. You have to file 4 returns for two years with fine with each return.

For any clarifications you may contact me at 9811617186.

Regards

Jeevesh Mehta

1 Like

Sumiti Jain (FP) (1364 Points)
Replied 12 March 2010

THANX JEEVESH

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
Replied 13 March 2010

PLEASE FOLLOW THE NOTIFICATION NO 41/2007, MODIFIED TIME TO TIME

LATEST NOTIFICATION NO IS 17/2009

Mr SUMIT JAIN and Mr JEEVESH, BOTH ARE FAR FORM THE FACT

FOR MORE DETAIL RING ME - 09339622846

LINK: https://servicetax.gov.in/ NOTIFICATION

Jeevesh Mehta (Advocate- Corporate Commercial & Indirect Tax Advisory) (861 Points)
Replied 13 March 2010

Dear Mr Eklabya,

We would like to know about on what facts we were not through?

Regards

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
Replied 13 March 2010

Originally posted by : Jeevesh
	Dear Mr Eklabya, We would like to know about on what facts we were not through? Regards

Mr JEEVESH

PLEASE GO THROUGH THE LATEST NOTIFICATION NO 17/2009.

YOU CAN SEE THE DIFFERENCE FROM YOUR OPENION REGADING "Refund of Service Tax for Exporter"

THANKS FOR YOUR QUARRY

.

Devang Mirani (Assistant Manager) (55 Points)
Replied 14 March 2010

Dear Mr. Eklabya,

Ur Reply is so useful to us.

Thank u very much.

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