Relevant date for claiming of refund of service tax

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SRINIVASULU SURE (Querist)
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18 March 2009 Sir,

Sub:refund of service tax - relevant date for claiming of refund of service tax

One of my client exporting services out of India therefore, he is exempted from payment of service tax. But our client is availing input services, on input services he is paying service tax, accordingly he is eligible to claim as refund of service tax which he has paid on input services.

According to service tax rules, section 83 of the finance act,1995 specified that for claiming of service tax as refund as applicable section 11B of central excise act,1944.
As per section 11B, the application for refund shall be submitted within one year from the relevant date.
But, in recent notification No.33/2008-ST, dated 07.12.2008, clarified that the period of time limit for claiming of refund from 60 days to 6 months and from the end of quarter for which claim pertains. and date will be calculated from the date of exports.

Please give me a clarification on the aforesaid section and nofication that whether relevant date is one year or 6 months.

kindly send us your clarification as soon as possible.

Thanking you,

S.Srinivasulu.

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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18 March 2009 The 6 month limitation for claiming refund is applicable only for Notification No 41/2007, which is meant for refund of input services attributable to export which should not be confused with 11B refund.

Rebate of input services used for export of taxable services can be claimed vide Notification No 12/2005 but it has to applied for before the actual export of such services under Rule 3 of Export of Services Rules 2005.