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    <title>Service tax credit and Refund of service tax paid on export services</title>
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    <description>Service tax paid on inputs and services used to provide export services is eligible for input credit and consequent refund. Ancillary services such as customs handling, port and terminal handling, transaction and renting charges used in supplying export services qualify. If tangible goods supplied remain under the owner&#039;s control and possession outside India and are used by the recipient for the export service, tax under the reverse charge mechanism is leviable and eligible for credit.</description>
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      <description>Service tax paid on inputs and services used to provide export services is eligible for input credit and consequent refund. Ancillary services such as customs handling, port and terminal handling, transaction and renting charges used in supplying export services qualify. If tangible goods supplied remain under the owner&#039;s control and possession outside India and are used by the recipient for the export service, tax under the reverse charge mechanism is leviable and eligible for credit.</description>
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