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

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.