Time limit for claiming service tax refund

[Avinash Mahajan]

what is the time limit for claiming service tax refund.Are there different provisions for 100% export oriented unit and Unit registered under Software Technology park scheme.

[Surender Gupta]

What refund you wish to claim? Do you wish to claim refund of service tax paid on services exported or cenvat credit of service tax paid on input services? As long as refund is concerned, there is no separate provision for STP units or EOU units.

AI Summary

Service tax refund claims depend on refund type; no separate provision for export oriented or STP units. The applicable limitation for claiming a service tax refund depends on whether the claim is for refund of service tax on exported services or for recovery of CENVAT credit on input services; there is no separate provision granting different refund treatment to Export Oriented Units or Software Technology Park units.