06 December 2011
hi dear, can someone tell me if we want to surrender service tax registration certificate and there is some refund from the dept. then wt it'll be refunded or nt. like dept is asking for all penalty or interest during surrender so it'll also give back refund of service tax.
08 December 2011
Yes u can claim refund as per provision of section 11B of Central Excise Act, 1944. You have to prove that you have not passed on the incidence of service tax to any other person.
CAclubindia
