Correct or incorrect service tax registration

Sir

notification 52/2011 is a service tax notification and not of customs. hence, it is correct to claim refund.

The same has been mentioned by you in your query

Furthermore, please note that notification 52/2011-ST has been superceded by notification 41/2012-ST. Claim for refund by exporters are now filed under this notification.

Rashmi, thanks for your reply.

As per service-tax notification # 52/2011 - exporter is required to obtain STC after filing a declaration in Form A-2. The officials concerned did not accept the application in Form A-2 though we had showed them copy of the notification. They insisted to obtain STC using ST-1 form which i did and got the STC.

Though we are getting refunds of ST through shipping bills, i am still in doubt that at a later stage the ST Authorities would raise an objection on account of non obtaining STC against Form A-2.

What is your opinion plz ?