Service Tax Refund

[P Ovhal]

Deemed Exporter Can get refund of Service Tax on Goods Thansport Services?

[YAGAY andSUN]

In this scenario you would have to get the NOC from Manufacturer Exporter.

[KASTURI SETHI]

UPDATING

Scenario has changed 1.7.12 and further w.e.f. 1.3.15 vide Notification No.36/2012-ST dated 20.6.12 and Notification No.6/15-CE (NT) dated 1.3.15 respectively.

AI Summary

Service tax refund: deemed exporter refund claims required a No Objection Certificate, later altered by regulatory notifications. A deemed exporter seeking refund of service tax on goods transport services was advised that, under the pre amendment regime, a refund required a No Objection Certificate (NOC) from the manufacturer exporter. This NOC based requirement was superseded by regulatory amendments effected w.e.f. 1 July 2012 and further revised w.e.f. 1 March 2015 by the notifications cited.