Service tax refund

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Gulshan Ahuja (Querist)
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12 February 2016 i have one pvt ltd co and prop co i had deposit the service tax in prop co but this tax is for pvt ltd and also in prop co i am not operating since 2008 and also there is no service tax return filed since 2008 how i get my service tax refund from service tax refund approx 40000

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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12 February 2016 To get refund of the Central Excise Duty / Service Tax paid one has to follow the procedure laid in Central Excise Act & Rules. An application in Form - R prescribed under Rule 173 S of the Central Excise Rules has to filed along with the supporting documents within one year of the due date for payment of the duty, irrespective of the date paid. Since you claim no Service Tax was payable, the onus is upon you to prove that no duty was recovered from the service recipient / the duty so received has been refunded to the service recipient. In your case, the accounts of your proprietorship concern should show that no taxable services were rendered during the relevant period. Since your Service Tax payable is Nil since the turnover is below threshold limit, it is not mandatory for you file ST - 3 Returns. Further since you state that this amount of Rs.40,000/- is payable by your private limited company, evidence should be provided that this duty liability has been paid.

if the above steps are properly followed there should be no problem in your getting the refund. But let me inform you it is an uphill and time consuming task.

My other advice to you is that, if you are not rendering any taxable service in your personal capacity you should surrender your ST - 2 and cancel the registration.