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

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.