REFUND OF SERVICE TAX

[DEEPAK SHARMA]

Dear Sir,

Assessee is exporting the goods and not registered with central excise as well as service tax. the assessee is paying huge amount of service tax on service related to export. assessee want to refund the service tax amount whatever had paid on the export of material.

1. Whether they can claim refund of Service Tax or not.?

2. Where the Service Tax refund claim shall be filed.?

3. Wehther at Exicse Department ot Service Tax Department.?

4. Is it need to the assessee to registered himself with service tax department.?

5. Whats paper is to be enclosed along with refund.

Please let me advice.  

AI Summary

Exporters Can Claim Service Tax Refund on Exports Without Registration; Follow Notification No. 17/2009 Process An individual inquires about obtaining a refund for service tax paid on exported goods without being registered for central excise or service tax. Responses suggest referring to Notification No. 17/2009, which outlines the refund process. The exporter must file a declaration in Form A-2 with the appropriate Excise authority and claim the refund within one year of export using Form A-1. Registration with the service tax department is not required for filing the refund claim, but specific documentation must be submitted. The discussion emphasizes compliance with the notification's requirements for a successful refund claim.