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?

[Surender Gupta]

Once in input service qualified as input service within the meaning of 2(l), every assessee can cliam refund under rule 5 in case of export.

AI Summary

Input service refund: entitlement to claim refund of service tax paid on input services used for export of services. Where expenditure such as rent of premises qualifies as an input service within the meaning of section 2(l), a registered assessee exporting a dutiable service without charging service tax can claim refund under Rule 5 for service tax paid on that input service in connection with the export.