LAST DATE / PERIOD FOR FILLING OF REFUND CLAIM UNDER RCM

[Mehul Pandya]

DEAR EXPERTS,

WE ARE IN SEZ TERRITORY, WE HAVE PAID SERVICE TAX UNDER RCM LIKE GTA, SECURITY ETC. WE WISH TO CLAIM REFUND UNDER NOTI. 12/2013-ST. MY QUERY IS FROM WHICH THE LAST DATE WILL BE CALCULATED.

1. DATE OF INVOICE OF THE SERVICE PROVIDER

2. DATE OF PAYMENT TO THE SERVICE PROVIDER

3. DATE OF CHALLAN THROUGH WHICH SERVICE TAX PAID UNDER REVERCE CHARGE

[YAGAY and SUN]

Under Section 11B of the Central Excise Act (as made applicable to Finance Act vide section 83) the limitation period would be started from the date of payment of service tax under reverse charge.

[Ganeshan Kalyani]

The date to be calculated is from the date of payment of duty I.e. date of payment of reverse charge payment.

[DR.MARIAPPAN GOVINDARAJAN]

The said Notification provides-

(e) the claim for refund shall be filed within one year from the end of the month in which actual payment of service tax was made by such Developer or SEZ Unit to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit;

AI Summary

Date of payment under reverse charge governs refund limitation; claims must be filed within the prescribed one year period.
Limitation begins on the date on which service tax was actually paid under reverse charge to the government; a refund claim must be filed within one year from the end of the month in which the Developer or SEZ Unit made the actual payment, subject to any extension permitted by the Assistant Commissioner or Deputy Commissioner.