Dear sir,
please provide a complete reference regarding refund of service tax paid under reverse charge, i have read rule 5B but not found any such clarification, how can a service recipient who has no any output services refund of service tax? excise liability paid by such recipient can be set off against service tax input(Reverse Charge). provided that recipient is export co. and avail duty drawback.
reverse charge can be paid only by cash. your client can get cenvat credit of it while paying excise duty.
read this link for reverse charge understanding
/articles/reverse-charge-mechanism-in-service-tax-an-overview-15865.asp#.UT8epVIhDIV
Fytomax Nutrition Private Limited
Aurangabad
CA Inter
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ADY & CO.
New Delhi
Graduate (Any)
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CCI
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