EXPORT SERVICES

[SNEHAL SHAH]

Dear sir,

I am aware of export services & i understand that Export service is Exmeted , But there is some Clarification requried from your side .

1) Registration required for Export Services ( We have awailed Export servies -- Technical , Projet at USA & other countries etc ) .

2) 10 Lacs limit is necessary in Export Servcies ?

3) Any Exprot Bond required for Servcie Provide to other countreis like Excise ( , UT-1 , B-1 Bond etc ) .

4) If we have already registration for techinical & other services ( at the time of Import service recd from other courntries ) , required another registraton for Export Servcies .

5) If we have Balance Cenvat & Revesed cenvate against service provided & than rebate claim , is there time limit for submission & get refund rebate amount .

Please give your expert guideline .

 Regards,

SNEHAL SHAH

AI Summary

Export Services: No Extra Registration if PAN-based STC Exists; Refunds Per Specific Notifications A participant inquired about the requirements for export services, including registration, limits, bonds, and CENVAT balance refunds. The response clarified that no separate registration is needed for export services if already registered for other services and possessing a PAN-based STC number. Registration is necessary if taxable services exceed Rs. 9 lacs. No bonds are required for exporting services, but foreign currency payments must be repatriated to India within RBI timelines. Various methods exist for claiming service tax refunds from the CENVAT account, depending on specific notifications such as 05/2006-CE-NT, 11/2005-ST, and 12/2005-ST.