The recipient of service is located outside India, the service is not a service specified in the section 66D of the Act, Service must not be listed in negative list of services.
Form of Rebate / Refund Claim Refund claim to filed in Form A within the time limits defined in Section 11B of Central Excise Act,1944 Rebate claim is to be filed in Form astr -2 within the time limits defined in Section 11B of Central.
CAG Comments, it is observed that though total number of refund claims pending have been increased by 248 in FY 14 over FY 13 but the amount involved have reduced drastically.It is to be filed on estimates of actually services to be provided / received and used along with description and quantity of Input Services and Output Services.Under Rule 5B, inserted.e.f.Commissioner of Service Tax (2011 21)STR(65)- cestat (Ahmadabad M/S Mangalore Fertilizers Chemicals Vs Deputy Commissioner 1991 (55) ELT 437, CST Delhi.In terms of Rule 6A(2) of Service Tax Rules,1994, to give benefit of rebate of service tax paid on input services, government of India has issued Notification 39/2012 ST dated 20th June, 2012 and in terms of Rule 5 of cenvat credit rules, 2004.Position IN goods AND service TAX In the first discussion paper on Goods and Service Tax issued by Empowered Committee of State Finance minister, Para.7 stipulates that exports would be the zero rated and similar benefits may be given to Special Economic Zones.Ambiguity in Service Tax on Exports Rule 6(8) of Cenvat Credit Rules, 2004, prescribes to treat export of services as exempted services if payment is not received within one year after the expiry of time or extended time limit prescribed by Reserve Bank of India.Information requested may include contact information (such as name and delivery address and demographic information (such as postcode, age level).
IP addresses are not linked to personally identifiable information.
Strict provisions for department to adhere the time Limit to issue refund/rebate.
Refund of Capital Goods, Inputs used in provision of service is not available to Service Provider.
It means that there will be two taxes on services Central taxes and State taxes.
Convergys India Private Limited 2009 tiol -888-cestat DEL-2009 (16) STR 198 (TRI.Heavy Record maintenance and reconciliations required to establish the input services are used in export of services Debit the Refund Amount Amount that is claimed as refund under rule 5 of the said rules is require be debited by the claimant from his cenvat credit.Declaration No Prior Declaration required to be filed Prior Declaration regarding value, description and quantity of Input services output service have to be filed before the date of export of services.This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) meaning more free content for registered users.If you have any questions about the security at our website, you can send an email.Registration, mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes: To allow you to personalize the Mondaq websites you are visiting.Refund of Service tax on services not provided cannot be denied on ground that same was not shown as receivable in Balance Sheet Radico Khaitan Ltd.We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g.