Since last 3 to 4 months govt. has been making announcements regarding relief to exporters by way of refund of s.tax.I have foll: query: 1)Name the input services which an exporter of goods can claim refund ?(as notified by govt.) 2)Name the services(as notified by govt) which are not input services for manufactured & exported goods but expenses are incurred by exporter in course of export of goods.viz. inward freight ,cargo handling, clg. & forwarding agents' charges, etc. 3)Where to apply for refund of above s.tax paid ? Note: Exporter is not liable to register & pay service tax, as he is simply an exporter. 4)wHAT IS THE PROCEDURE ?
Refund claim - procedure - services
sunil mehta
Refund of service tax: exporters seek clarity on eligible input services, excluded expenses, and application procedure. Claim concerns refund of service tax for exporters: identification of government-notified eligible input services, services regarded as non-input despite being export-related (e.g., inward freight, cargo handling, clearing and forwarding charges), the proper forum to apply for refund, and the procedural steps. The exporter states no liability to register or pay service tax. The reply advises that a refund is possible but that detailed aspects must be examined and local expert consultation is required. (AI Summary)
TaxTMI