Refund - export of services

[Prasanna Kumar]

Whether an assesse registered under the service tax law and exporting a dutiable service without charging service tax, is eligible to claim refund or rebate of service tax paid on the rent of the premises used for the purposes of business?

AI Summary

Assessee can claim service tax refund on business premises rent if input service meets definition under 2(l), rule 5. A query was raised regarding the eligibility of an assessee, registered under service tax law and exporting a dutiable service without charging service tax, to claim a refund or rebate of service tax paid on business premises rent. The response clarified that if the input service qualifies as such under the definition of 2(l), the assessee can claim a refund under rule 5 in the case of export.