SERVICE TAX REFUND WITH OUT BRC

[RAVEENDRANADH N]

Dear Sir,

Ours is Software exports company, we have registered with Service Tax under VCS scheme and paid all dues, now it streamlined we are up to date like filing of ST3 and refund application etc.

Problem is we have paid service for Import of services (paid under reverse charge) - which I can get refund from the department, our refund claim is under process with Assist Commissioner, now they are telling us to submit the BRC.

actually we have submitted all FIRC copies against export invoices everything is matching, in fact invoice numbers also mentioned in the FIRC for a strong proof.

My question is : BRC is mandatory to get the ST refunds? one of my friend tells me recently Department is issuing refund based on the FIRC.

Can you please help me on this.

Regards,

Ravi

AI Summary

Software Export Firm Seeks Service Tax Refund; Debate Over Bank Realization Certificate Requirement Persists A software export company seeks advice on obtaining a service tax refund for services paid under reverse charge. The refund process is pending due to the absence of a Bank Realization Certificate (BRC), despite having submitted Foreign Inward Remittance Certificates (FIRC) matching export invoices. Respondents clarify that a BRC is mandatory for refunds, although some authorities may accept FIRC temporarily. The discussion includes references to legal provisions and circulars, emphasizing that the BRC is crucial for claiming rebates, and any extensions must be communicated to relevant departments to avoid investigations. The necessity of BRC remains a point of contention.