ST refund by EOU

[CHITRA RAGURAM]

Whether EOUs eligible to claim refund of Service Tax paid on Machinery Commissioning and Installation Charges.

AI Summary

EOUs can claim Service Tax refund on machinery installation if taxable service is exported, says expert. An individual inquired whether Export Oriented Units (EOUs) are eligible to claim a refund of Service Tax paid on machinery commissioning and installation charges. Two responses were provided. One respondent affirmed that EOUs are eligible for such a refund. Another respondent clarified that a rebate or refund of service tax paid on input services can be obtained if the taxable service is exported.