Refund of Excess service tax paid

[Prakash Gupta]

Dear All,

Need your view below mentioned issues:

A Company had received advance of ₹ 10,00,000/- in May 2017 (in Pre GST regime) from a customer and paid service tax of Rs. 130,344/- on the same at the time of receipt of the such Advance.

The Company has rendered service to its customer in the month of May 2018 (post GST regime) and raised invoice of ₹ 20,00,000/- alongwith GST of ₹ 360,000/-. The company has also deposited GST of ₹ 360,000/- to Govt of India without adjusting service tax of ₹ 130,344/- paid earlier.

With the above background, I have below mentioned queries

1. What will be the fate of service tax of ₹ 130,344/- paid by the company in pre GST regime?

b. Whether the Company can file refund claim from service tax/GST department?

AI Summary

Company Seeks Refund for Pre-GST Service Tax; Possible Under Service Tax Rules with Compliance A company received an advance payment of 10,00,000 in May 2017, prior to the implementation of GST, and paid a service tax of 130,344. In May 2018, post-GST implementation, the company provided services and issued an invoice for 20,00,000, including GST of 360,000, which was paid without adjusting the previously paid service tax. The company seeks advice on whether it can claim a refund for the service tax paid before GST. Responses indicate that a refund is possible under service tax provisions, subject to compliance with relevant rules and clarifications.