Rebate of service tax on exported services requires declaration of export, proof of payment in India, and supporting documents. Form ASTR-1 is the application to claim rebate of service tax and education cess on exported taxable services under rule 3 of the Export of Service Rules, 2005. The applicant must declare the exported service, country of export, that payment has been received in India, and the tax/cess amounts paid, and attach supporting documents. The sanctioning authority logs receipt and sanction dates, amounts claimed and sanctioned, and reasons for any delay beyond fifteen days, with signature and date.
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.
Rebate of service tax on exported services requires declaration of export, proof of payment in India, and supporting documents.
Form ASTR-1 is the application to claim rebate of service tax and education cess on exported taxable services under rule 3 of the Export of Service Rules, 2005. The applicant must declare the exported service, country of export, that payment has been received in India, and the tax/cess amounts paid, and attach supporting documents. The sanctioning authority logs receipt and sanction dates, amounts claimed and sanctioned, and reasons for any delay beyond fifteen days, with signature and date.
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