Filing of service tax refund claim

[Asked by Guest]

We are an 100% EOU unit, Where we have to file service tax refund claim under notification no. 41/2007 (Service tax paid to C&F agents for export of goods. Whether in Central Excise office or Customs Office.

Kindly clarify

thanks

[Mukesh Kumar]

See the circular no. 101/4/2008 ST and 106/9/2008 ST in which in has been stated that refund application to be filed with service tax department where the service tax jurisdiction has been specified otherwise, refund application is required to be submitted before the central excise office.

[RadheyShyam Mangal]

kindly file your claim with the Division office of Central Excise where your unit is registered.

AI Summary

Service tax refund procedure: file with the service tax department where jurisdiction exists, otherwise file at the Central Excise division.
Where service tax jurisdiction is specified, refund applications for service tax paid on C&F agent services for export must be filed with the service tax department exercising that jurisdiction; if no service tax jurisdiction is specified, the refund application should be submitted to the Central Excise Division office where the unit is registered.