service tax refund under notification 41/2012

[pradip patwardhan]

Dear Experts,

Good Evening !

 

Sir, We are paying Commission to our Agent for getting export order and they charge service tax on their bill value. Question is that, as an Exporter of fish (Non-Excisable goods) can we claim refund of the said service tax paid amount under notification no. 41/2012 as there is no specific services mentioned in the said notification.  Kindly reply.

 

Thanks & Regards,

Pradip Patwardhan

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue? If not please inform.

[pradip patwardhan]

Dear Sir,

Good Morning !!

we understood that the service tax rebate claim under notification 41/2012 ST is admissible on service tax paid on specified services used beyond place of removal in case of excisable goods and if goods other than excisable rebate available on services used for export of goods. As our product falls under Chapter 3 of CET as Nil Duty (i.e. treated as duty on product-even if it is nil) Hence The service used for obtaining order i.e.from commission agent is not the service used beyond the place of removal. Also the opinion of some experts that place of removal in case of export is Port.Therefore we could not file our claim on service tax paid on commission agent as it is service used before Export. Further we come to know that, many of exporters have discontinued to file rebate claim under notification 41/2012-ST as they got to know that if those Exporter taking benefit of Duty drawback (All industry rate) they can not claim rebate under notification 41/2012-ST Dear Mariappan Govindarajan sir, I request you to reply your valueable opinion on the issue underlined above..

Thank You,

Regards,

pradip patwardhan

AI Summary

Service tax rebate eligibility: commission agent services used before removal are ineligible for export refund; duty drawback bars claims.
Rebate under the notification covers services used beyond the place of removal for excisable goods and, for non-excisable goods, only services used for export; commission agent fees incurred to obtain orders are services used before removal (place of removal commonly the port) and thus are ineligible. Additionally, exporters taking duty drawback under all industry rates ordinarily cannot claim the rebate, preventing duplicate benefits.