Refund of service tax

[satbir singhwahi]

Partnership firm ,manufacturer & exporter of hosiery goods , paying service tax on foriegn commission paid to overseas agents, whether eligible to claim refund on this service tax paid ? The unit is not registered with Excise and claims drawback on export shipments.

[Surender Gupta]

Refer to Sr. No. 15 of Service Tax Notification no. 41/2007 (as amended), you may claim the refund of service tax paid on commission paid to foreign commission agents.

AI Summary

Refund of service tax allowed on commissions paid to overseas agents for exporters claiming drawback under notification provisions. Exporters who pay service tax on commissions to overseas commission agents may claim a refund of the service tax paid on those commission payments, including where the exporting unit is not excise-registered but claims export drawback, subject to the conditions of the controlling notification provision.