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.

[Mahir S]

In case excess service tax has been paid that what was due to be submitted, the Assessee has the option of adjusting such excess paid by him against his future tax liability.

In case of excess payment of service tax there Self-Adjustment is not permissible, service tax refund claim has to be filed with the Department. The Service Tax Refund claims have to be made in accordance with Section 11B of the Central Excise Act 1944 which have also been made applicable to service tax vide section 83 of the Act.

For claiming Self Adjustment for Excess Service Tax Paid, Service Provider shall comply with the following:-

1. The Application shall be filed in the prescribed format
2. The Application shall be filed before the expiry of the limitation period of 1 year from the date of payment of Tax
3. Application has to be filed in triplicate with the jurisdictional Assistant/Deputy Commissioner of Central Excise/Service Tax.
4. The Application for Refund shall be accompanied by a documentary evidence that the Excess Service Tax paid has actually been borne by the Service Provider himself and has not been passed on to any other person (Doctrine of Unjust Enrichment)

To apply for Service Tax Refund Online, follow the following procedure:-

• Login to your Service Tax Account on www.aces.gov.in
• After logging in to your account click – Ref>Refund Request>Create
• A form for filing service tax return will open
• Furnish all the details in the above form and once you’ve furnished all the details, click on the submit button to submit your Request.
• On successful submission of your Request for Service Tax Refund, a Refund Request Number would be generated which can be relied upon for Future Reference

The Department will review your Request for Refund of Service Tax.

[Mahir S]

Also refer Notification No. 41/2012 – Service tax dated 29.06.2012 for rebate of service tax paid on the taxable services which are received by an exporter and used for export of goods.

[PAWAN KUMAR]

Dear Sir,

The detailed procedure for rebate/refund of service tax on export is as per notification No.39/2012-ST dated 20.06.2012. This notification prescribes the condition and procedure for service which is being exported.

The notification No.41/2012-ST dated 20.06.2012 prescribes the procedure and condition for refund/rebate of service tax paid on services which are used by the exporter of goods at the time of export of their goods.

You may read the notification 39/2012-ST dated 20.06.2012 as per my understanding.

[Rajagopalan Ranganathan]

Sir,

Please refer to rule 5 of CENVAT Credit Rules, 2004 and Notification No. 27/2012--CE (NT) dated 18.6.2012 for the details required by you. I am not able reproduce the same since They are voluminous one.

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

Thanks for your kind co-operation.

AI Summary

Service tax refund procedure requires prescribed application, proof of non-passing on and departmental review via online filing. Claiming service tax refund requires filing the prescribed application with the jurisdictional officer, within the limitation period, accompanied by documentary proof that the excess tax was borne by the provider and not passed on to others (doctrine of unjust enrichment). The department reviews the claim and refund requests may be filed electronically via the designated portal where a refund request number is generated. Applicable notifications and CENVAT-related rules set the detailed conditions and procedures for rebate/refund in export-related cases.