Dear,
As per notification 41/2007 and further amendments, exporter can claim refund of service tax on specified services used for the export of goods. Now whether such notification covers deemed exporter, who is not having Export Import Code. He is supplying to the person holding Code and who is considered as final exporter. We are receiving H Form as per VAT, for export sales.
Please advise whether such person can claim service tax refund?
Regards,
CAclubindia
