Exporter and Service Tax

[Ashok Chopra]

Respected Forum,

We are Manufacturer-Exporter of  Readymade Garment,  unit  not registered in Central Excise,   I am paying a lot of service tax on input services used in the manufacture of Readymade Garment. 

Is there any procedure to claim such service tax

pls guide me accordingly

regards

ashok chopra

[YAGAY andSUN]

Dear Sir,

You may seek refund of service tax paid which are attributable to exports under Notification 41/2012 dated 29-06-2012. 

Regards,

Pradeep Khatri

[Ashok Chopra]

Dear Mr. Khatri,

I gone through Notification No. 41/2012 dated 29-06-2012, we can avail rebate by way of refund on the specified services which are received and used for export goods.  In Para A of said notification Specified Services means: (i) in the case of excisable goods, taxable services that have been used beyond the place of removal for the export of said goods.  Is it only for the services used for export of goods i.e. CHA bill or agency bill who have provided services in exporting the goods.

My query is can i avail service tax paid by me on Labour Manpower, Security Services, Renting of Immovable property or any other services, which have been used for the manufacture of final product which have been exported.

 pls advice 

[YAGAY andSUN]

Replied vide your query no. 4651

AI Summary

Service tax refund for exports may cover services attributable to export under applicable notification; scope for manufacturing input services questioned. Notification 41/2012 permits refund of service tax on services attributable to exports; the central question is whether that refund is limited to services used beyond the place of removal (direct export services) or also includes services used in domestic manufacture of exported goods such as labour, security and renting of immovable property.