Rebate of service tax

[SANJIV KOTHARI]

 

Dear

I would like to know is there any provision in service tax under which an export company can get exemption certificate from the department for levying of service tax on input services used in export of goods or there is only refund route through which rebate can be claimed on service tax paid on input services used in export of goods.

 

Thanks,

Sanjiv

 

[YAGAY and SUN]

Please check the Notification No. 41/2012-ST, 42/2012-ST,  31/2012-ST for details.

AI Summary

Exemption certificate for service tax on input services: guidance indicates reliance on notification-based refund route instead.
Query whether an export company can obtain an exemption certificate to avoid service tax on input services used in export of goods, or whether relief is available only via a refund route. The reply directs the inquirer to consult the relevant departmental notifications for details on exemption and refund mechanisms applicable to service tax on input services used in exports.