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Service tax refund procedure and rules

24 May 2013

CAN ANY BODY SHARE THE PROVISIONS OF SERVICE TAX ACT FOR CLIAMING THE REFUND OF EXCESS PAYMENT OF SERVICE TAX (CASH/BANK PAYMENT)

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10 Replies

Prem Chandra Gupta (Financial Specialist) (52 Points)
Replied 03 July 2013

When Refund of Service Tax can be claimed

If service tax is paid in excess of the actual liability, assessee is required to claim refund of excess amount of service tax paid. He cannot adjust excess tax paid against subsequent payment of tax.

Moreover, excess service tax paid is refundable, only if it is proved that the claimant of refund had already refunded such amount to the person from whom it was received or had not collected at all from any one.

Exception to Self Adjustment

Self-adjustment of service tax is permissible if service tax has been paid in advance under rule 6 (1A) and 6(4A) of Service tax Rules

Procedure to claim refund

Application has to be made in the prescribed form (Form – R).
Application has to be filed in triplicate with the jurisdictional Assistant/Deputy Commissioner of Central Excise/Service Tax.
Application should be accompanied by documentary evidence to the effect that the amount claimed as refund is the amount actually paid by him in excess of the Service Tax due and the incidence of such tax claimed as refund has not been passed on to any other person.

Time Limit

The application should be filed within 1 year from the relevant date i.e., from the date of payment of the Service Tax.

Interest for delayed payment of refunds

If amount of service tax is not refunded within three months from the date of receipt of refund application, interest at the applicable rate shall be paid by the Government, subject to certain conditions.

No Refund without claim

The refund will not be automatic even if order granting refund is passed. Specific application for refund is necessary within time limit prescribed.

No time limit in case amount paid is not tax

If assessee has paid service tax which was not payable at all, then time limit does not apply to amount which is not “service tax” at all.

Taxmantra.com will assist you in all Business Maintenance issues including your service tax issues, such as filing of returns , levy of services, taxability and in any other service tax related queries.

rocky9927 (*) (38 Points)
Replied 05 September 2013

Sir, Please let me know about time limit for refund if there is not at all service tax liability, and please give me the reference of rules , act, section or case law if any reference for the same.

rahul (afd) (134 Points)
Replied 05 December 2013

TIME LIMIT IS WRONG SO PLEASE CORRECT

RAVI JAMMU (ARTICLE STUDENT) (42 Points)
Replied 04 February 2014

can file through online for Service Tax refund if yes please provide the details and procedure

Thanks

Rohan Chugh (Chartered Accountant ) (69 Points)
Replied 17 April 2014

can a service provider utilize its ccr against the payment of service tax under composition scheme???????

pl. help.

CA. Praveen Gupta (CA ) (346 Points)
Replied 19 November 2014

Sir,

Services GTA exempt ho gayi thi 03/2013 ko

पर पेमेंट करना चालू रहा अब में चाहता हु ये अमाउंट का रिफंड

कृपया मुझे बताये की ये राशी में केसे रिफंड पा सकता हु

--- मुझे आपके उस प्रोविसिओं का नो. चाहिए जिसमे ये लिखा था की

No time limit in case amount paid is not tax If assessee has paid service tax which was not payable at all, then time limit does not apply to amount which is not “service tax” at all.