TaxTMI 
TaxTMI 
One STPI unit has to pay commission on export to a foreign company. Is it necessary for the Company to pay first service tax on import of services and thereafter file claim for refund or there may be any procedure for not paying service tax on import of these service.
Refund claim
10 Sep 2008 
2 Replies 
1369 Views Asked by
Guest 
Export of Service Rules: direct export only - pay tax on deemed imports then pursue refund under the rules.
Under the Export of Service Rules, non-payment of service tax is limited to services directly exported; interim or deemed export services are not covered. For services treated as deemed exports or interim services, the operative mechanism is to pay service tax on import and then file a refund claim under the Rules. (AI Summary)
Under the Export of Service Rules, non-payment of service tax is limited to services directly exported; interim or deemed export services are not covered. For services treated as deemed exports or interim services, the operative mechanism is to pay service tax on import and then file a refund claim under the Rules. (AI Summary)