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of <h1>Merchant Exporters Can File Service Tax Refunds from Any Registered Premises Under Notification 41/2007-ST.</h1> The circular addresses the filing of service tax refund claims under notification No. 41/2007-ST for services used in exporting goods. It clarifies that merchant exporters can file refund claims from any registered premises, not just the head or registered office, provided these are registered for service tax. If no office is registered, claims should be filed at the head or registered office's jurisdiction. In cities with exclusive Service Tax Commissionerates, claims should be filed with the jurisdictional Assistant or Deputy Commissioner of Service Tax. Manufacturer exporters must file claims with the jurisdictional Central Excise office. The circular urges wide dissemination of these guidelines.
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