Refund of Service Tax

[Gaurang Chovatiya]

Hello Experts,

We have excess balance of service tax credit which we have not carried forwarded in TRAN-1. Need to get the refund. For the same, we filed an application in ST jurisdiction office. But, supritenedent is denying to accept the same saying it is to be submitted in GST Office. Please guide.

Regards,

Gaurang

[Ganeshan Kalyani]

The service tax credit was to be carry forward to GST by filing Tran 1. Since this has not been done you may request the Service tax department to do the needful.

[YAGAY andSUN]

In addition to above reply, you may further file an writ petition for seeking specific relief from the Jurisdictional High Court.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have registered under GST?

[Gaurang Chovatiya]

Yes. We have Centr. Reg in Guj. but we are registered in MH for GST

[DR.MARIAPPAN GOVINDARAJAN]

Since you have registered under GST you might have transferred through TRAN - 1 but you have not done it. Now it will be difficult to get refund for the same.

AI Summary

Individual Seeks Refund for Unclaimed Service Tax Credit; Faces Hurdles in Filing with Correct Office Under TRAN-1. An individual seeks guidance on obtaining a refund for excess service tax credit not carried forward in TRAN-1. After filing an application with the Service Tax jurisdiction office, the superintendent refused to accept it, suggesting submission to the GST Office instead. Responses suggest requesting the Service Tax department's assistance, potentially filing a writ petition for relief from the High Court, and confirm the individual's GST registration status. It is noted that failing to transfer the credit through TRAN-1 complicates the refund process.