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.

AI Summary

Service exporter seeks refund clarity for 2016 tax on exported services; one-year limit from tax payment or export realization. A service exporter sought clarification on obtaining a refund for service tax paid on input services used for exports conducted in April 2016, with transactions disclosed in ST3 returns from April 2014 to March 2016. They inquired about the time limit and required documents for the refund application. Responses indicated a one-year limitation from the relevant date, which could be the date of service tax payment or export realization. It was clarified that Form R should be used for the refund application, and that the refund process encompasses rebates as well.