Refund of service tax wrongly paid

This query is : Resolved

SANIA (Querist)
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27 October 2014 can an advocate who has wrongly paid service tax in ignorance of exemption notification claim refund of same from central govt. he has never charged the same from his clients .as his services exceeded in p.y. 10 lakh he paid the sum of rs. 40000 .he was ignorant of E/N.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 October 2014 Service Tax Refund
In case of excess payment of Service Tax where Self-Adjustment is not permissible, service tax refund claim has to be filed with the Department. The Service Tax Refund claims have to be made in accordance with Section 11B of the Central Excise Act 1944 which have also been made applicable to service tax vide section 83 of the Act.

PROCEDURE FOR SERVICE TAX REFUND

For claiming Self Adjustment for Excess Service Tax Paid, the Service Provider shall comply with the following:-

The Application shall be filed in the prescribed format
The Application shall be filed before the expiry of the limitation period of 1 year from the date of payment of Tax
The Application for Refund shall be accompanied by a documentary evidence that the Excess Service Tax paid has actually been borne by the Service Provider himself and has not been passed on to any other person (Doctrine of Unjust Enrichment)
HOW TO APPLY FOR SERVICE TAX REFUND ONLINE

To apply for Service Tax Refund Online, follow the following procedure:-

Login to your Service Tax Account on www.aces.gov.in
After logging in to your account click – Ref>Refund Request>Create
A Form for filing Service Tax Refund would open.

Furnish all the details in the above form and once you’ve furnished all the details, click on the submit button to submit your Request.
On successful submission of your Request for Service Tax Refund, a Refund Request Number would be generated which can be relied upon for Future Reference
The Department will review your Request for Refund of Service Tax and if your Refund Request is found justified and there is a delay of processing of Service Tax Refund Request for more than 3 Months from the date of receipt of application, Simple Interest @ 6% would be payable by the Govt. on delayed payment

SANIA

SANIA (Expert)
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27 October 2014 Thanks seetharaman ji. but I still have a doubt as its not an excess payment of service tax but service tax paid in ignorance of law then whether same provisions will be applicable as u have mentioned above. other experts views are also welcomed.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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28 October 2014 The same provisions will be applicable.