Sir,

Sub:refund of service tax - relevant date for claiming of refund of service tax

One of my client exporting services out of India therefore, he is exempted from payment of service tax. But our client is availing input services, on input services he is paying service tax, accordingly he is eligible to claim as refund of service tax which he has paid on input services.

According to service tax rules, section 83 of the finance act,1995 specified that for claiming of service tax as refund as applicable section 11B of central excise act,1944.
As per section 11B, the application for refund shall be submitted within one year from the relevant date.
But, in recent notification No.33/2008-ST, dated 07.12.2008, clarified that the period of time limit for claiming of refund from 60 days to 6 months and from the end of quarter for which claim pertains. and date will be calculated from the date of exports.

Please give me a clarification on the aforesaid section and nofication that whether relevant date is one year or 6 months.

kindly send us your clarification as soon as possible.

Thanking you,

S.Srinivasulu.

Sir,

Sub:refund of service tax - relevant date for claiming of refund of service tax

One of my client exporting services out of India therefore, he is exempted from payment of service tax. But our client is availing input services, on input services he is paying service tax, accordingly he is eligible to claim as refund of service tax which he has paid on input services.

According to service tax rules, section 83 of the finance act,1995 specified that for claiming of service tax as refund as applicable section 11B of central excise act,1944.
As per section 11B, the application for refund shall be submitted within one year from the relevant date.
But, in recent notification No.33/2008-ST, dated 07.12.2008, clarified that the period of time limit for claiming of refund from 60 days to 6 months and from the end of quarter for which claim pertains. and date will be calculated from the date of exports.

Please give me a clarification on the aforesaid section and nofication that whether relevant date is one year or 6 months.

kindly send us your clarification as soon as possible.

Thanking you,

S.Srinivasulu.

This is to ask that, international cargo and courier company, are getting exempt from service tax upto my knowledge. I have come to know that any service which is provided on airport to airport basis..on a internationational front it doesnt come under purview of service tax. But this is never mentioned anywhere. Morever the service is in the nature of sort of clearing and forwarding international courier and cargo. Please clarify. Thanks in advance.

why to not increase limit of Rs.1,20,000 for maintain book of account.

hi,
pl let me clear in case of TDs U/s 192 on salary the date of deposit would be 31 Mar or 7 april ?
what would be the situation if salary paid for mar in April ?

Thanks in advance

An salaried individual has received interest on income tax refund in A.Y.2009-10. The refund is received after 20 yrs since a case was going on with the dept. Now what will be the tax treatment since the interest received on income tax refund is for 20 yrs? Will it be taxable wholly under the head 'Income from other sources'? Can it be set off against any losses? Will the interest paid on hypothication of movable asset be allowed to set off against this income?

one of my client had purchased a premise for office purposes also had paid stamp duty to the tune of 2.00 lacs however due to recession the agreement was cancelled. can can charges for cancellation and stamp duty be claimed as expenses for business or under any other head? business is that of advertising agency

One of my client is an architect. she is working on a sub-contract basis with another architect. that is the only work she does. does my client has to charge service tax on her billings, as the main architect is already charging service tax to their cleint? i think there is some exemption for sub-contracts to architects.

does government is liable to pay income tax or not. pl. cote the relevant sections & explain.

Whether Joint Holder of Shares considered to be a member for the purpose section 297 of the Companies Act, 1956 ?