A registered service provider has provided fabrication services to an exporter ( who is not an exporting unit in SEZ). Now I want to know whether these services are exempt or any input refund by the exporter can be claimed or not in the following cases:
1. When only services are provided.
2. When services are provided as well as goods used are also provided by the service provider in works contract
I also want to know WCT taxability in the abovesaid case.
01 May 2014
READ NOTIFICATION 41/2012-ST DATED 20-6-13. AND ALSO PREVIOUS NOTIFICATION FOR UR REQUIREMENT 17/2009 -ST (FOR SPECIFIED SERVICES FOR REFUND)
APPLYING S TAX REFUND UNDER USE OF SPECIFIED SERVICES FOR EXPORT OF GOODS.
03 May 2014
i am give answer to refund issue only only works contract service 24/2012-st(wct abatement and treatment) &26/2012-st(abatement) exemption services only notification 25/2012-st (negative list)
CAclubindia
