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

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.