TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Service Tax Rebate Claims: Relevant Date is Payment Realization Date for Exported Services u/r 5.</h1> The circular addresses the computation of the relevant date for claiming rebates on Service tax and Central Excise duty for exported services. Rule 5 of the Export of Services Rules, 2005, allows the Central Government to grant rebates on Service tax and duties paid on input services or inputs used in providing taxable services for export. Two notifications, No. 11/2005-S.T. and No. 12/2005-S.T., detail the rebate procedures. The relevant date for rebate claims is clarified as the date of realization of payment for the exported services, aligning with Rule 6 of the Service Tax Rules, 1994.
TaxTMI 
TaxTMI 
