Refund under service tax

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

Nature of activities:-

We are the service exporters and whatever eligible service used as input services against the export of services the following clarification is required.

1. We procured services from various vendor since 1st April 2014 to 31st March 2016 and disclosed all the transactions in the ST3 returns within the stipulated time.

2. The service export was took place only in April 2016 and all the payments are received from the foreign customers.

My query is whether can I get the refund from the department if I'm applying for refund in application form R now and what's the time limit. And what all the documents need to be submitted along with their application.

Kindly help me in this regards.

[Rajagopalan Ranganathan]

Sir,

Please go through Notification No. 27/2012-CE (NT) dated 18.6.2012 for the details required by you.

[KASTURI SETHI]

Limitation of one year is applicable from the relevant date. Relevant date can be the date of payment of ST or date of realization of value of export of services.

Rebate of Service tax & excise duty on export of services - Date of realisation of value is relevant date for claim

Chief Commissioner of Central Excise, Pune, Trade Facility No. 1/2010, dated 13-4-2010

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

Thanks for your kind and valuable support. I understood from this clarification given by you, I'm eligible to get refund from the department and whereas someone saying that, we have to submit form R not a form A.

Can you clarify Sir.

[KASTURI SETHI]

Form R is required. Refund is a wider term which includes rebate also. Refund cannot be rejected on such ground whether it is Form R or Form A. Fill Form R.

AI Summary

Service tax refund: claim within limitation from the relevant date and submit Form R with required documents. Exporters may claim refund of service tax paid on input services where export proceeds are realised; the limitation runs from the relevant date (either the date of tax payment or date of realisation) and claimants must comply with documentary requirements specified in the governing notification. Refund applications must be filed using Form R, and the refund regime includes rebate; prior disclosure of transactions in ST3 returns supports the refund claim.