Export of services
This query is : Resolved
31 March 2009
Hi all
One of our client is providing exempted service. Apart from that he is exporting services. The exports amounts to Rs. 40 Lakhs
He doesnt has any other taxable service, is he required to register under service tax. Please clarify on this
One of our client is providing exempted service. Apart from that he is exporting services. The exports amounts to Rs. 40 Lakhs
He doesnt has any other taxable service, is he required to register under service tax. Please clarify on this
31 March 2009
Yes to claim exemption on service tax under the catgory export of services and to claim refund of service tax on input services utilised for the export you have to compulsiory register with the service tax authorities.
Yes to claim exemption on service tax under the catgory export of services and to claim refund of service tax on input services utilised for the export you have to compulsiory register with the service tax authorities.
01 April 2009
Thank u for the reply
But, assume that the client doesn't want to claim refund.
Iam re questioning because i need the specific provision where it tells that its mandatory for exporter of service should obtain service tax registration.
When i read the service tax rules pertaining to registration, it conveys that a provider of taxable service is required to register.
export of service is not a taxable service (and it is not exempted service until and unless it is specifically exempt
But, assume that the client doesn't want to claim refund.
Iam re questioning because i need the specific provision where it tells that its mandatory for exporter of service should obtain service tax registration.
When i read the service tax rules pertaining to registration, it conveys that a provider of taxable service is required to register.
export of service is not a taxable service (and it is not exempted service until and unless it is specifically exempt
01 April 2009
Thank u for the reply
But, assume that the client doesn't want to claim refund.
Iam re questioning because i need the specific provision where it tells that its mandatory for exporter of service should obtain service tax registration.
When i read the service tax rules pertaining to registration, it conveys that a provider of taxable service is required to register.
export of service is not a taxable service (and it is not exempted service until and unless it is specifically exempt
But, assume that the client doesn't want to claim refund.
Iam re questioning because i need the specific provision where it tells that its mandatory for exporter of service should obtain service tax registration.
When i read the service tax rules pertaining to registration, it conveys that a provider of taxable service is required to register.
export of service is not a taxable service (and it is not exempted service until and unless it is specifically exempt
01 April 2009
Thank u for the reply
But, assume that the client doesn't want to claim refund.
Iam re questioning because i need the specific provision where it tells that its mandatory for exporter of service should obtain service tax registration.
When i read the service tax rules pertaining to registration, it conveys that a provider of taxable service is required to register.
export of service is not a taxable service (and it is not exempted service until and unless it is specifically exempt
But, assume that the client doesn't want to claim refund.
Iam re questioning because i need the specific provision where it tells that its mandatory for exporter of service should obtain service tax registration.
When i read the service tax rules pertaining to registration, it conveys that a provider of taxable service is required to register.
export of service is not a taxable service (and it is not exempted service until and unless it is specifically exempt
01 April 2009
Please refer notification 41/2007 dated 06/10/2007 states as under.
the exporter who is not registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Finance Act or the rules made thereunder, shall, prior to filing a claim for refund of service tax under this notification, file a declaration in the Form annexed hereto with the respective jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be;
the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the exporter within seven days from the date of receipt of the said Form;
Form
Name of the exporter :
Address of the registered office or head office of the exporter :
Permanent Account Number (PAN) of the exporter :
Import Export Code (IEC) of the exporter :
Details of Bank Account of the exporter :
Name of the Bank :
Name of the Branch :
Account Number :
Constitution of exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)]
Name, address and telephone number of proprietor /partner /director
Description of export goods:
S. No. Description of goods Classification in case of excisable goods
(1) (2) (3)
. Description of taxable services received by the exporter for use in export goods
S. No. Description of taxable service Classification under the Finance Act, 1994
(1) (2) (3)
Name, designation and address of the authorized signatory / signatories:
I / We hereby declare that-
the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the exporter;
no CENVAT credit of service tax paid on the specified services used for export of said goods shall be taken under the CENVAT Credit Rules, 2004;
the said goods shall be exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995;
I / we shall maintain records pertaining to export goods and the taxable services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.
(Signature of the applicant / authorized person with stamp)
Date:
Place:
the exporter who is not registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Finance Act or the rules made thereunder, shall, prior to filing a claim for refund of service tax under this notification, file a declaration in the Form annexed hereto with the respective jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be;
the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the exporter within seven days from the date of receipt of the said Form;
Form
Name of the exporter :
Address of the registered office or head office of the exporter :
Permanent Account Number (PAN) of the exporter :
Import Export Code (IEC) of the exporter :
Details of Bank Account of the exporter :
Name of the Bank :
Name of the Branch :
Account Number :
Constitution of exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)]
Name, address and telephone number of proprietor /partner /director
Description of export goods:
S. No. Description of goods Classification in case of excisable goods
(1) (2) (3)
. Description of taxable services received by the exporter for use in export goods
S. No. Description of taxable service Classification under the Finance Act, 1994
(1) (2) (3)
Name, designation and address of the authorized signatory / signatories:
I / We hereby declare that-
the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the exporter;
no CENVAT credit of service tax paid on the specified services used for export of said goods shall be taken under the CENVAT Credit Rules, 2004;
the said goods shall be exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995;
I / we shall maintain records pertaining to export goods and the taxable services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.
(Signature of the applicant / authorized person with stamp)
Date:
Place:
06 April 2009
Hi...
I didnt get to know what u want to convey. I went through this notification but it tells about the service tax refund.
To be clear, is it mandatory for exporter of service to register under service tax rules? As per the registration section, every provider of taxable service is required to register. So, is it mandatory for a service provider (who doesnt provide any taxable service other than exports) to register under service tax
I didnt get to know what u want to convey. I went through this notification but it tells about the service tax refund.
To be clear, is it mandatory for exporter of service to register under service tax rules? As per the registration section, every provider of taxable service is required to register. So, is it mandatory for a service provider (who doesnt provide any taxable service other than exports) to register under service tax
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