TaxTMI 
TaxTMI 
TaxTMI 
Deemed Exporter Can get refund of Service Tax on Goods Thansport Services?
Service Tax Refund
P Ovhal
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 This NOC based requirement was superseded by regulatory amendments effected w.e.f. 1 July 2012 and further revised w.e.f. 1 March 2015 by the notifications cited. (AI Summary)
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