Hi Please suggest me for filing service tax return.
we have registered our company under service tax in Nov'2013. Now we want to go for service tax refund we have only export sales there is no domestic sales.
Can we go for service tax refund with out filing the service tax return, if it is necessary what is the due date for filing service tax return from the Apr'2013 to sep'2013
Sir,
Return needs to be filed only if you have paid service tax as person laible to pay tax, i.e. as service provider or as service receiver u/s 68. It has nothing to do with claiming of refund.
However, whether return shall be filed or not depends upon the conditions specified in the rule/ notification under which you are claimimg ST refund.
For your information, due date for filing service tax return for Apr-Sept. 2013 was 25th Oct' 13
If you are an exporter of service, then service tax need not be paid by you since exports are exempt from payment of tax. However, return shall be filed by you, indicating therein the gross amount charged for export of service. This amount can be claimed as deduction in the subsequent fields of return. The net taxable value value for export shall be nil.
CAclubindia
