13 December 2012
Dear Experts, Can you please tell me 1)whether a manufacturing company which exports almost 75% of its products. The service tax paid on input services can they claim refund on it? 2)Can they also claim refund on the Service tax paid on office maintenance services such as Air Conditioner AMC, Wall Painting etc
Please tell me with the relevant sections... Thanks & Regards, Rajesh
14 December 2012
The refund can be claimed by a manufacturer exporter in respect of 18 services as specified vide Not. 52/2011 dated 30.12.2011. Further as per the Not. office maintenance services are not available as refund.