Exemption & refund form for 100% Eou

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Neelaprashantk (Querist)
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05 October 2009 Dear freinds,

I am approaching to you with a hope to receive the right clarification & guidance on service tax – topics which are grey areas for many consultants. An exporter of goods is eligible to claim refund / claim exemption from payment of service tax on the following input services used for export of goods - (as per Annexure A)

1. General Insurance
2. Major ports services
3. Technical Testing & Analysis
4. Technical Inspection & Certification
5. Other Ports services
6. Transportation of goods by road
7. Transportation of goods by rail
8. Cleaning services
9. Storage & Warehousing
10. Courier services
11. Custom House Agent
12. Banking & other financial services
13. Business Auxilliary services
14. Authorized Money Changer
15. Supply/ Right to use Tangible goods
16. Clearing & Forwarding Agents
17. Business Exhibition Services (up to 31/3/2009)

Kindly inform us the forms & procedures to be followed for claiming EXEMPTION FROM TOTAL PAYMENT OF SERVICE TAX on all the input services that we avail for manufacturing our goods for export purposes. The new form EXP-1 & EXP-2 is only for exemption from service tax in SERVICES FOR TRANSPORT OF GOODS BY ROAD OR SERVICES PROVIDED BY A COMMISSION AGENT LOCATED OUTSIDE INDIA.

Kindly help me with the above matter at the earliest so that I can avail this refund on behalf of my company. My company is a 100% EOU unit. Till 31/3/2009 we were setting off the service tax paid on input services against service tax on other services. But after the Notification No - 17/2009 (7/7/2009) we cannot avail set off. Hence we want to apply for exemption from total payment of service tax. Kindly guide us through the right procedure.

Thanks & regards,

Neelaprashantk.

Dayal

Dayal (Expert)
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13 October 2009 The refund provision is amply clear, you have to pay first and then claim a refund as per Not. No 41/42.

The procedure is laid out in the circular issued in this regard where in you need to collate all the documents in original and seek a certificate from the CA in support of your claim.

Please go through the provision which states exemption in form of refund and not exemption from payment to the the service provider.