Tour Operator Service Refund

[Guest]

Pl refer Notification No.20/2009 ST dated 7.7.2009 and Caluse 75 of the Finance Act, 2011 dated 8.4.2011.Omni Bus Service operating as point to point service were paid Service Tax till the issue of said notification.  Whether they are eligible for refund. Also let me know anybody received refund. Please clarify. 

[Surender Gupta]

Please see the conditions prescribed in claiming refund u/s 75 of the Finance Act, 2011.

If you comply with the conditions, you are eligible for refund. Refund shall  not be allowed if the claim is submitted beyond the period of limitation prescribed therein. The provisions of unjust enrichment must also be satisfied to get the refund.

AI Summary

Refund of Service Tax available if statutory claim conditions are met, subject to limitation period and unjust enrichment requirements. Eligibility for refund of service tax on point-to-point omnibus services requires compliance with the statutory claim conditions, submission within the prescribed limitation period, and satisfaction of the unjust enrichment requirement; failure on limitation or unjust enrichment grounds will bar refund, while compliance permits refund.