Refund under section-102(2) of finance act 1994

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Hello everyone, Notification 06/2015 dated 1st March’ 2015 had withdrawn the exemption given to certain construction related services to Government, Local Authority or a governmental authority w.e.f. 01st April’ 2015. The same is being restored for the services provided under a contract which had been entered into prior to 01.03.2015 and on which appropriate stamp duty, where applicable, had been paid prior to that date. The exemption is being restored till 31.03.2020. [Notification No. 25/2012-ST as amended by notification No 09/2016-ST, dated 1st March, 2016]. The services provided during the period from 01.04.2015 to 29.02.2016 under such contracts are also proposed to be exempted from service tax. Application for refund may be allowed to be filed within a period of six months. I just want to know the procedure of getting refund. Whether form -R will be used or any other new form has been prescribed ? Can we claim refund online?
Replies (7)

Dear Nirmal,

As per Section 11B of the Central Excise Act, 1944 such Refund claim needs to be filed in the prescribed  form (Form R) alongwith related documents with all evidence within 1 year from the relevant date.

The following documents may be filed alonwith the Refund application:-

  • Form R
  • Invoice 
  • Challan
  • Payment of Service Tax
  • CA Certificate
  • ST3-(Related period)
  • Financial Statements for the Refund period

AS per Notification No.672003-CE dated 12.09.2003 issued under Sec.11BB of Central Excise Act,1944 interest at the rate of 6% is to be paid by the department on delayed refunds.

so far No online procedure to be followed by the Government for Refund purposes.

 

Thanks a lot, sir

Welcome Sir..

I think a lot of other things need to file along with above mentioned documents e.g.

a) Proof of payment of stamp duty (if applicable)

b) Copy of contract to proof that contract has been entered prior to 01st March 2016.

If any one of you had already filed please share the experience that what other documents are required to submit.

Regards

I think a lot of other things need to file along with above mentioned documents e.g.

a) Proof of payment of stamp duty (if applicable)

b) Copy of contract to proof that contract has been entered prior to 01st March 2016.

If any one of you had already filed please share the experience that what other documents are required to submit.

Regards

Can any one help me with Rajasthan Municipal Corporation act 102.

Want to know applicable taxes on flats.

Thanks & Regards

 

Sir

Want to know applicable taxes on flats.

 

 


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