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

Hosiery Firm May Claim Refund on Service Tax for Foreign Commission Under Service Tax Notification No. 41/2007 A partnership firm involved in manufacturing and exporting hosiery goods inquired about eligibility for a refund on service tax paid for foreign commission to overseas agents. The firm is not registered with Excise but claims drawback on export shipments. The response advised that, according to Service Tax Notification No. 41/2007 (as amended), the firm may claim a refund of the service tax paid on such commissions.