Service tax refund procedure and rules

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.

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.

TIME LIMIT IS WRONG SO PLEASE CORRECT

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

Thanks

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

pl. help.

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.
 

Sir,

Can you send me any case laws or details interepretation of law for No time limit in case amount paid is not tax and same eas not payable at all.

thanks in advance

CA RAJESH CHHEDA

CELL :0869193444

CBEC Circular for Implement E-Payment of Refund/Rebate in Service Tax and Excise

Circular No. 1013/1/2016-CX dated January 12, 2016 

Hope this would help in speedy disbursement of Refund claim

sir what is the time limit for refund filling.

There are lot of things to be taken care of before you apply for service tax refund.  Find out in this video 

How to Apply for Service Tax Refund