Service tax refund on import of design consultancy service through ICB route.

[Guest]

Dear Sirs,

Please let me be known that whther there is any provision of refund of services tax deposited, under the deemed export for import of design consultancy under an ICB contract for a hydle power project.

With regards,

[Snehal Kulkarni]

 

In our view, there is not such provision for claiming the refund of Service Tax Paid on the services used for supply made to the Mega Power Project or deemed export.

 

 

AI Summary

Service tax refund denied for design consultancy imported under ICB route for deemed export supplies to power projects. No provision exists for refund of service tax paid on services imported as design consultancy under an ICB contract when those services are used for supplies made to the Mega Power Project or treated as deemed export; such service tax cannot be recovered by refund under the deemed export framework.