REFUND OF SERVICE TAX
This query is : Resolved
08 May 2009
WE ARE MANUFACTURAR EXPORTER AND HAVE THE LARGE AMT OF SERVICE TAX CREDIT IN OUR BOOKS
CAN WE TAKE THE REFUND OF SERVICE TAX
UNDER NOTIFICATIN 41/2007 ST. 06.10.07
CAN WE TAKE THE REFUND OF ALL THE SERVICE TAX WHICH WE HAVE PAID EXCEPT FREIGHT OUTWARD
OR
WE CAN TAKE THE CREDIT ONLY ON THE SPECIFIC SERVICES
PLS ADVICE
CAN WE TAKE THE REFUND OF SERVICE TAX
UNDER NOTIFICATIN 41/2007 ST. 06.10.07
CAN WE TAKE THE REFUND OF ALL THE SERVICE TAX WHICH WE HAVE PAID EXCEPT FREIGHT OUTWARD
OR
WE CAN TAKE THE CREDIT ONLY ON THE SPECIFIC SERVICES
PLS ADVICE
08 May 2009
At present nineteen categories of taxable services which are used by an exporter for export of goods have been allowed to be refunded. These services are :
1. Services provided to an exporter by the insurer, including a reinsures carrying on general insurance business.
2. Services provided a port or any person authorized by a port in relation to port services in any manner.
3. Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the export goods.
4. Services provided by an inspection and certification agency in relation to inspection and certification of the export goods where such inspection and certification is required to be undertaken as per the written agreement between the exporter and the buyer of the export goods.
5. Services provided other port or any person authorized by that port in relation to port services in any manner.
6. Services provided by a Goods Transport Agency for transport of export goods from the inland container depot to the port of export.
7. Services provided by any person other than Government Railways, in relation to transport of export goods in containers by rail in any manner from inland container depot to the port of export.
8. Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter.
9. Services provided for storage and warehousing of said goods.
10. Services provided by a courier agency to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India.
11. Services provided to an exporter in relation to transport of export goods by a Goods Transport Agency directly from the place of removal, to inland container depot or pot or airport, as the case may be, from where the goods are exported.
12. Services provided to an exporter by any person other than Government Railways, in relation to transport of export goods in containers by rail in any manner in relation to transport of export goods directly from the place of removal, to inland container depot or pot or airport, as the case may be, from where the goods are exported.
13. Services provide by a custom house agent in relation to export goods by the exporter.
14. Services provided or to be provided to an exporter, by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern in relation to
(i) Collection of export bills.
(ii) Letter of credit such as advising commission, advising amendment, confirmation charges .
15. Services provided by a commission agent, located outside India, and engaged under a contract or agreement or any other agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him.
16. Services of purchase or sale of foreign currency, including money changing provided to an exporter in relation to export of goods by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern.
17. Services of purchase of sale of foreign currency, including money changing provided to an exporter in relation to export of goods by a foreign exchange broker, including an authorized dealer in foreign exchange or an authorized money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern.
18. Services of supply of tangible goods for use, without transferring right of possession and effective control of tangible goods, provided to an exporter in relation to goods exported by the exporter.
19.services provided by a clearing and forwarding agent in relation to export goods exported by the exporter.
1. Services provided to an exporter by the insurer, including a reinsures carrying on general insurance business.
2. Services provided a port or any person authorized by a port in relation to port services in any manner.
3. Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the export goods.
4. Services provided by an inspection and certification agency in relation to inspection and certification of the export goods where such inspection and certification is required to be undertaken as per the written agreement between the exporter and the buyer of the export goods.
5. Services provided other port or any person authorized by that port in relation to port services in any manner.
6. Services provided by a Goods Transport Agency for transport of export goods from the inland container depot to the port of export.
7. Services provided by any person other than Government Railways, in relation to transport of export goods in containers by rail in any manner from inland container depot to the port of export.
8. Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter.
9. Services provided for storage and warehousing of said goods.
10. Services provided by a courier agency to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India.
11. Services provided to an exporter in relation to transport of export goods by a Goods Transport Agency directly from the place of removal, to inland container depot or pot or airport, as the case may be, from where the goods are exported.
12. Services provided to an exporter by any person other than Government Railways, in relation to transport of export goods in containers by rail in any manner in relation to transport of export goods directly from the place of removal, to inland container depot or pot or airport, as the case may be, from where the goods are exported.
13. Services provide by a custom house agent in relation to export goods by the exporter.
14. Services provided or to be provided to an exporter, by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern in relation to
(i) Collection of export bills.
(ii) Letter of credit such as advising commission, advising amendment, confirmation charges .
15. Services provided by a commission agent, located outside India, and engaged under a contract or agreement or any other agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him.
16. Services of purchase or sale of foreign currency, including money changing provided to an exporter in relation to export of goods by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern.
17. Services of purchase of sale of foreign currency, including money changing provided to an exporter in relation to export of goods by a foreign exchange broker, including an authorized dealer in foreign exchange or an authorized money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern.
18. Services of supply of tangible goods for use, without transferring right of possession and effective control of tangible goods, provided to an exporter in relation to goods exported by the exporter.
19.services provided by a clearing and forwarding agent in relation to export goods exported by the exporter.
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