TaxTMI 
TaxTMI 
Notification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing service exported
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....ranted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all input services (herein after referred to as 'input services'), used in providing service exported in terms of rule 6A of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,- 2. Conditions and limitations:- (a) that the service has been exported in terms of rule 6A of the said rules; (b) that the duty on the inputs, rebate of which has been claimed, has been paid to the supplier; (c) that the service t....
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.... service intended to be exported with,- (a) description, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing service to be exported; (b) description, value and the amount of service tax and cess payable on input services actually required to be used in providing service to be exported. 3.2 Verification of declaration.- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, t....
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.... case may be, a challan for input services issued under the Service Tax Rules, 1994, in respect of which rebate is claimed; (b) documentary evidence of receipt of payment against service exported, payment of duty on inputs and service tax and cess on input services used for providing service exported, rebate of which is claimed; (c) a declaration that such service, has been exported in terms of rule 6A of the said rules, along with documents evidencing such export. (b) The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having regard to the declaration, if satisfied that the claim is i....
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....rther amended by section 123 of the Finance Act, 2005 (18 of 2005); (e) special duty of excise collected under a Finance Act; (f) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003); (g) Education Cess on excisable goods as levied under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005). (i) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007). Annexure FORM ASTR-2 (Application for filing a claim of rebate of duty paid on inputs,....
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....ax and cess on inputs and input services used in providing service exported by me/us in terms of rule 6A of the Service Tax Rules, 1994 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate. 1. 2. 3. Declaration: (a) We hereby certify that we have not availed CENVAT credit on inputs and input services on which rebate has been claimed. (b) We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, vide C. No. ______, dated ______ for working under notification No. _____ , dated _____ . (Signature and name of the service provider or his authorised age....