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    <title>Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 - reg.</title>
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    <description>Merchant exporters may file refund claims for service tax paid on specified services from any premises registered for service tax under the Finance Act, 1994, or, if no premises are registered, must file the prescribed declaration and submit claims with the Assistant Commissioner/Deputy Commissioner having jurisdiction over the head office or registered office. In exclusive service tax commissionerate cities, claims for head/registered offices within those jurisdictions must be filed before the Assistant Commissioner/Deputy Commissioner of Service Tax. Manufacturer exporters must file with the AC/DC having jurisdiction over the factory or warehouse.</description>
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      <description>Merchant exporters may file refund claims for service tax paid on specified services from any premises registered for service tax under the Finance Act, 1994, or, if no premises are registered, must file the prescribed declaration and submit claims with the Assistant Commissioner/Deputy Commissioner having jurisdiction over the head office or registered office. In exclusive service tax commissionerate cities, claims for head/registered offices within those jurisdictions must be filed before the Assistant Commissioner/Deputy Commissioner of Service Tax. Manufacturer exporters must file with the AC/DC having jurisdiction over the factory or warehouse.</description>
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