Refund of service tax claims can be filed from registered premises, allowing merchant exporters to claim refunds locally. Merchant exporters may file refund claims for service tax paid on specified services from any premises registered for service tax under the Finance Act, 1994, or, if no premises are registered, must file the prescribed declaration and submit claims with the Assistant Commissioner/Deputy Commissioner having jurisdiction over the head office or registered office. In exclusive service tax commissionerate cities, claims for head/registered offices within those jurisdictions must be filed before the Assistant Commissioner/Deputy Commissioner of Service Tax. Manufacturer exporters must file with the AC/DC having jurisdiction over the factory or warehouse.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of service tax claims can be filed from registered premises, allowing merchant exporters to claim refunds locally.
Merchant exporters may file refund claims for service tax paid on specified services from any premises registered for service tax under the Finance Act, 1994, or, if no premises are registered, must file the prescribed declaration and submit claims with the Assistant Commissioner/Deputy Commissioner having jurisdiction over the head office or registered office. In exclusive service tax commissionerate cities, claims for head/registered offices within those jurisdictions must be filed before the Assistant Commissioner/Deputy Commissioner of Service Tax. Manufacturer exporters must file with the AC/DC having jurisdiction over the factory or warehouse.
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