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.  

[VVFINDIA Taloja]

Dear Freind

You have mentioned in your querry that Assesse is paying huge amount of service Tax - but without getting registered with Service Tax department under which number thay are paying Service Tax?

[DEEPAK SHARMA]

Sir, the meaning of paying is equal to charging by CHA through his bill. 

[CA Rachit Agarwal]

Dear Deepakji,

Please refer Notification No. 17/2009 dated 07/07/2009 for the refund of service tax.

Every Assessee before filing application for the refund for the service tax shall file declaration in Form A-2.

Further refund is to be claimed within the period of 1 year from the date of export in  Form A-1.

Please read the full notification for the compliance of law as mentioned above and services which are eligible for service tax refund.

[Mohit Agarwal]

Dear Mr. Deepak,

As per Notification No. 17/2009 the exporter who is not  registered shall before filing a claim for refund of service tax, file a declaration in Form A-2 with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having the jurisdiction over the registered office or the head office, as the case may be, of such exporter. Thus it is amply clear that you can file the service tax refund with the Excise department. You need to fill form A-2 the format of which is given below:

Declaration to be given by merchant exporter under Clause 2(c) of the notification No. 17/2009- ST dated 07/07//2009
1. Name of the exporter:
2. Address of the registered office or head office of the Exporter :
3. Permanent Account Number (PAN) of the Exporter :
4. Import Export Code (IEC) of the Exporter :
5. Details of Bank Account of the Exporter :
(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :
6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private Limited Company
/Registered Public Limited Company /Others (specify)]
(b) Name, address and telephone number of proprietor /partner /director
7. Name, designation and address of the authorised signatory / signatories:
8. I / We hereby declare that-
(i) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;
(ii) I / we shall maintain records pertaining to export goods and the taxable services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.
(Signature of the applicant / authorised person with stamp)

Date:
Place:

In case you want to outsource this activity you can contact me on 9811737890.(CA. Mohit Agarwal)

AI Summary

Service tax refund for exporters requires filing a Form A-2 declaration and a subsequent Form A-1 refund claim within prescribed timelines. Unregistered exporters seeking refund of service tax must first file a declaration in Form A-2 with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the exporter's registered or head office, and then file the refund application in Form A-1 within the period prescribed by the notification. Exporters must maintain records of export goods and taxable services used for export and make them available for inspection by authorised Central Excise officers.