Claiming of Service Tax Refund by Service Exporter

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

Kindly explain the procedure to claim service tax refund from service tax authority. Whether we have to file all relevant documents by manually or through online.

AI Summary

Service exporters must claim excess service tax refunds via online application under Section 11B, not self-adjust. A service exporter inquired about the procedure for claiming a service tax refund, questioning whether it should be done manually or online. Responses clarified that if excess service tax is paid, it cannot be self-adjusted and must be claimed through a refund application as per Section 11B of the Central Excise Act 1944. The application must be filed within one year, accompanied by evidence that the tax was not passed on to others. Online claims can be made via the ACES portal. References were made to relevant notifications and rules, including Notification No. 41/2012 and CENVAT Credit Rules 2004.