Notification no. 41/2012- service tax rebate
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
30 June 2014
All the Experts, I have a doubt that whether a Exporter who has no Excise Registration or Service Tax Registration can get refund or rebate of the Service tax paid from place of removal to the place of export or port.
Because one of my client is exporting dates but he has no excise or service tax registration but he wants service tax refund.
Please reply to this query as earlier as possible.
Thanks in advance
Because one of my client is exporting dates but he has no excise or service tax registration but he wants service tax refund.
Please reply to this query as earlier as possible.
Thanks in advance
30 June 2014
They can get the refund of service tax paid for export of goods. but then can not avail the duty drawback with cenvat credit.
Message likes :
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Querist : Anonymous
Querist :
Anonymous
(Querist)
30 June 2014
Sir,
Thank you for the earlier reply, But I want to know how to apply. Please let me know the procedure how to apply for rebate or refund of Service Tax.
Thank you in advance
Thank you for the earlier reply, But I want to know how to apply. Please let me know the procedure how to apply for rebate or refund of Service Tax.
Thank you in advance
03 August 2024
**Notification No. 41/2012-Service Tax**, dated 29th June 2012, pertains to the rebate of service tax on services used in the export of goods. This notification allows for a rebate on the service tax paid on services used for the export of goods from the place of removal to the port of export.
Here’s a detailed explanation addressing your query:
### **1. Eligibility for Service Tax Rebate Under Notification No. 41/2012:**
**Eligibility Criteria:**
- **Excise/Service Tax Registration:** Generally, the rebate under Notification No. 41/2012 requires the exporter to be registered under service tax. However, the notification itself does not specifically mandate that the exporter must hold a service tax or excise registration to claim the rebate. The eligibility depends on whether the services used for export are eligible for rebate.
- **Service Tax Paid:** The rebate can be claimed on service tax paid on eligible services used in the export process.
### **2. Procedure to Apply for Rebate/Refund:**
**For Exporters Without Service Tax Registration:**
1. **Eligibility Check:**
- Ensure that the services for which the rebate is being claimed are indeed eligible under the notification. Common eligible services include transportation of goods by road, goods transport agency services, etc.
2. **Filing of Refund Claim:**
- **Form ST-3:** You need to file a refund claim using **Form ST-3**, which is used for filing service tax returns and claiming refunds. In this case, it will be used to claim the rebate under Notification No. 41/2012.
3. **Documentation Required:**
- **Invoice Copies:** Provide copies of invoices where service tax has been paid.
- **Proof of Export:** Submit documents such as shipping bills, bills of lading, and proof of export to establish that the goods have been exported.
- **Proof of Payment:** Evidence of payment of service tax on the services used.
- **Rebate Claim Form:** Fill out and submit the rebate claim form along with the required documents.
4. **Submission Process:**
- **Apply to the Relevant Authority:** The refund or rebate claim should be submitted to the service tax department, which may be done online or through a physical application, depending on the jurisdiction and administrative requirements.
- **Provide Additional Information:** If requested, provide additional information or documentation to support the claim.
5. **Follow-Up:**
- **Review and Processing:** The authorities will review and process your application. If everything is in order, they will issue a refund or rebate as applicable.
- **Compliance:** Ensure all compliance requirements are met and respond promptly to any queries from the tax department.
### **3. Key Points to Note:**
- **No Registration:** Even if the exporter does not have a service tax registration, they may still be eligible for a rebate if they can demonstrate that they have paid service tax on eligible services used in the export process.
- **Consult Professionals:** Since the rules and procedures can be complex, it is advisable to consult with a Chartered Accountant or a tax professional who can provide guidance specific to your client's situation.
### **Summary:**
- **Eligibility:** The exporter can claim a rebate of service tax paid on eligible services even if they do not have service tax registration.
- **Application Procedure:** File a refund claim using Form ST-3 with the necessary documentation proving payment and export.
- **Consult Professionals:** For accurate filing and compliance, seek advice from a tax professional.
By following the steps outlined and ensuring all required documentation is in place, your client should be able to apply for the rebate effectively.
Here’s a detailed explanation addressing your query:
### **1. Eligibility for Service Tax Rebate Under Notification No. 41/2012:**
**Eligibility Criteria:**
- **Excise/Service Tax Registration:** Generally, the rebate under Notification No. 41/2012 requires the exporter to be registered under service tax. However, the notification itself does not specifically mandate that the exporter must hold a service tax or excise registration to claim the rebate. The eligibility depends on whether the services used for export are eligible for rebate.
- **Service Tax Paid:** The rebate can be claimed on service tax paid on eligible services used in the export process.
### **2. Procedure to Apply for Rebate/Refund:**
**For Exporters Without Service Tax Registration:**
1. **Eligibility Check:**
- Ensure that the services for which the rebate is being claimed are indeed eligible under the notification. Common eligible services include transportation of goods by road, goods transport agency services, etc.
2. **Filing of Refund Claim:**
- **Form ST-3:** You need to file a refund claim using **Form ST-3**, which is used for filing service tax returns and claiming refunds. In this case, it will be used to claim the rebate under Notification No. 41/2012.
3. **Documentation Required:**
- **Invoice Copies:** Provide copies of invoices where service tax has been paid.
- **Proof of Export:** Submit documents such as shipping bills, bills of lading, and proof of export to establish that the goods have been exported.
- **Proof of Payment:** Evidence of payment of service tax on the services used.
- **Rebate Claim Form:** Fill out and submit the rebate claim form along with the required documents.
4. **Submission Process:**
- **Apply to the Relevant Authority:** The refund or rebate claim should be submitted to the service tax department, which may be done online or through a physical application, depending on the jurisdiction and administrative requirements.
- **Provide Additional Information:** If requested, provide additional information or documentation to support the claim.
5. **Follow-Up:**
- **Review and Processing:** The authorities will review and process your application. If everything is in order, they will issue a refund or rebate as applicable.
- **Compliance:** Ensure all compliance requirements are met and respond promptly to any queries from the tax department.
### **3. Key Points to Note:**
- **No Registration:** Even if the exporter does not have a service tax registration, they may still be eligible for a rebate if they can demonstrate that they have paid service tax on eligible services used in the export process.
- **Consult Professionals:** Since the rules and procedures can be complex, it is advisable to consult with a Chartered Accountant or a tax professional who can provide guidance specific to your client's situation.
### **Summary:**
- **Eligibility:** The exporter can claim a rebate of service tax paid on eligible services even if they do not have service tax registration.
- **Application Procedure:** File a refund claim using Form ST-3 with the necessary documentation proving payment and export.
- **Consult Professionals:** For accurate filing and compliance, seek advice from a tax professional.
By following the steps outlined and ensuring all required documentation is in place, your client should be able to apply for the rebate effectively.
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