https://www.taxtmi.com/article/detailed?id=2021 Rebate of service tax under Notification No. 41/2012-ST allows exporters to claim refund for specified services used in export either by a rate-based mechanism at the time of filing the shipping bill or by a document-based claim on actual service tax paid. Specified services exclude certain input services; Cenvat credit cannot be taken for services on which rebate is claimed; SEZ developers/units are ineligible. Rate-based claims require registration of excise or service tax code, declaration on the shipping bill, and payment to the exporter's bank account; document-based claims require Forms A-2/A-1, original certified invoices, specified certification depending on claim size, one-year filing limit, and officer verification before refund. en-us Mon, 04 Feb 2013 08:40:12 +0530 Wed, 11 Feb 2026 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2021 Rebate of service tax under Notification No. 41/2012-ST allows exporters to claim refund for specified services used in export either by a rate-based mechanism at the time of filing the shipping bill or by a document-based claim on actual service tax paid. Specified services exclude certain input services; Cenvat credit cannot be taken for services on which rebate is claimed; SEZ developers/units are ineligible. Rate-based claims require registration of excise or service tax code, declaration on the shipping bill, and payment to the exporter's bank account; document-based claims require Forms A-2/A-1, original certified invoices, specified certification depending on claim size, one-year filing limit, and officer verification before refund. Articles Service Tax Mon, 04 Feb 2013 08:40:12 +0530 https://www.taxtmi.com/article/detailed?id=2021