19 January 2015
My client exporting goods outside india, for which he taken specified export services and paid service tax on it, so for claiming refund what documents are required
19 January 2015
Documents required for refund of Service Tax in respect of the services used in export, as specified in Notification No.17/2009 – ST dated 07.07.2009 as amended by Notification No.40/2009 – ST dated 30.09.2009 are as follows:-
(a.)Refund application in Form A-1 as annexed to the said notification for an exporter who is registered under Central Excise Act, 1944.
(b.)A declaration in Form A-2 from the exporter who is not registered under the Central Excise Act, 1944.
(c.)For each taxable service specified in column (3) of the said Table, the exporter shall enclose all the documents (in original) specified in corresponding entry in column (4) of the said Table and the Form A-1 with the claim of refund.
(d.)Invoice, Bill or Challan, or any other document issued in the name of the exporter, showing payment for service availed on which refund is claimed and the service tax payable shall be submitted in original after being certified: (i) in case the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be certified by the exporter himself. (ii) where the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorized by the Board of Directors. (iii) where the amount of refund sought under a claim is more than 0.25% of the declared FOB of export, such certification, shall be done by the CA who audits the annual accounts of the exporter for the purposes of Companies Act, 1956 or the Income Tax Act, 1961, as the case may be.
(e.)The documents enclosed with the claim shall contain a certificate from the exporter to the effect that specified service, to which the documents pertains, has been received, the service tax payable thereon has been paid and the specified service has been used for export of goods under the shipping bill.
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