service tax registration

Our company engaged in the business of shrimp export. we are receiving various services. We are paying service tax on various services received by our company. We are not the providing any service. Because of shirmp exporter we no need to pay any service tax, except in the case of GTA service some time we need to pay the service tax. Presently we were not registed under service tax.

1. Whether we need to register under service tax, if so under what service.(Because we are not providing any out put service)

2. My question is whether we eligible to take input credit on service tax what we have paid on services received from

other parties.

3. If the credit taken can we utilise this input to pay any output.(because some time we need to pay service tax on GTA Service)

4. If the credit is not utilised can we claim it as refund.

Give me the clarification

Originally posted by : Gopal
	Hi Our company engaged in the business of shrimp export. we are receiving various services. We are paying service tax on various services received by our company. We are not the providing any service. Because of shirmp exporter we no need to pay any service tax, except in the case of GTA service some time we need to pay the service tax. Presently we were not registed under service tax. 1. Whether we need to register under service tax, if so under what service.(Because we are not providing any out put service) 2. My question is whether we eligible to take input credit on service tax what we have paid on services received from other parties. 3. If the credit taken can we utilise this input to pay any output.(because some time we need to pay service tax on GTA Service) 4. If the credit is not utilised can we claim it as refund. Give me the clarification

you can get refund on certain services which are used as input services for your product, but the services used after factory gate are not available as input,

GTA service tax on outward is not available for input credit, but inward GTA service is available for input credit,

as you are not providing any taxable output services, but exporter, if you are registered under excise and export under rule 12 or 13 then service tax so accumulated would get refunded.

as in service tax, you are not eligible for refund, though transportation from factory gate to port can be refunded under refund of service tax rules, but the procedure is too long, and for small amounts its not wise to claim.

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CA Gopal

U S Sharma

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