Service Tax Refund

[Dhanasekar Amaresan]

I am working in Exports Company in the position of Asst. Manager Accounts, the company has paid service tax for Terminal handling charges and handling charges.

We have to claim refund  - kindly advice what are the procedure to be followed.

Regards,

Dhanasekar.A

[CA Rachit Agarwal]

Please refer Notification No-17/2009 according to which Form A1 to be filed with the department along with the enclosures shipping bill wise. The refund to be claimed within the period of 1 year of "Let the export...."

Further the same to be certified by the Auditor of the Company.

[Snehal Kulkarni]

Dear Mr Rachitji

 

It is being noticed that the Refund Claim has to filed on quarterly basis and within 180 days.

Is it so. Please advise.

AI Summary

Service tax refund procedures require filing Form A1 with auditor certification within prescribed period; filing periodicity contested. Refunds of service tax on terminal and handling charges for exports require filing the prescribed refund form with shipping bill wise enclosures and auditor certification, under the framework of Notification No 17/2009; claims must be made within the statutory period from export. A procedural dispute exists over whether claims must be lodged on a quarterly basis and within a shorter prescribed cutoff, which is contested in practice.