Refund of mercant exporter

This query is : Resolved

CA Chintan Parikh (Querist)
Follow

11 September 2012 Dear Sir,
Merchant Exporter clai Refund of Service Tax paid o Input Services.

Any Form to be field

Or it is necessary to take Service Tax No.

CA.Vinita Gupta

CA.Vinita Gupta (Expert)
Follow

14 September 2012 Refund can only be claimed under certain Categories. Refer Notification 31/2012 dated 20.06.2012 which states as follows: Exemption to GTA services used to transport the export goods from container freight station or ICD to Port or Airport or from the Place of removal to ICD, container freight station , port and airport.

Also refer 42/2012 dated 29.06.2012 with reference to Commission Agents

Form EXP1 and EXP3 need to be filed