ST refund by EOU

[Guest]

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

[Paresh Jain]

Yes

[rishi mohan]

Rebate/refund of service tax paid on input services is obtained if taxable service is exported.

AI Summary

Service tax refund eligibility for EOUs: refund allowed when taxable input services are exported under export condition. Whether EOUs are entitled to refund of service tax paid on machinery commissioning and installation charges. The operative rule recorded: rebate/refund of service tax on input services is available where the taxable service is exported, so EOUs can claim refund provided the services for commissioning and installation qualify as exported taxable services.