Query Regarding Service tax refund on commision

1074 views 7 replies

Dear All,

I have question  - Can I apply for service tax refund on export commision ? What will be time duration ?

Replies (7)

Your query is not clear. Have you paid the ST on export of services. Since all services are not automatically cxonsidered as exports thsi shouldbe clear.

If you are talking about provding commision (BAS) services to exporters outside India and whether the input services used in provding the export service is eleigible as refund, then the answer is yes the same is available under Rule 5of the Cenvat Credit rules or Not 11 or Not 12 or 2005 under the export of servcies rules.

Dear Sir,

Thanks for your reply,

I actualy want to know that I had made Exports and paid service tax on commission , Now can I claim for refund on the paid amount.

 

As i Understand now you paid commission for an export consignment and paid ST on the same. Yes you can get the refund in terms of Not 41/2007 [ cbec.gov.in]

 

 

Jolly Oza, what is understood from your query is your have rendered the services to a foreign receipient of service in relation to business auxiliary service and received commission from the said foreign receipient on which you have paid service tax. If it is correct, the very first check is whether you have charged service tax to the foreign receipient?. If yes, it would be the case of  'unjust enrichment'. i.e. the incidence of duty is passed on to the buyer. In such case, you are not entitle to a refund of service tax. But if the service tax is paid from your pocket without being charged to the receipient, you are entitled for a refund of service tax subject to the fulfilment of conditions notified in this regard. 

Originally posted by :Madhukar N Hiregange
" As i Understand now you paid commission for an export consignment and paid ST on the same. Yes you can get the refund in terms of Not 41/2007 [ cbec.gov.in]
 
Thank  you very much for your help.
"


 

Originally posted by :Satish
"

Jolly Oza, what is understood from your query is your have rendered the services to a foreign receipient of service in relation to business auxiliary service and received commission from the said foreign receipient on which you have paid service tax. If it is correct, the very first check is whether you have charged service tax to the foreign receipient?. If yes, it would be the case of  'unjust enrichment'. i.e. the incidence of duty is passed on to the buyer. In such case, you are not entitle to a refund of service tax. But if the service tax is paid from your pocket without being charged to the receipient, you are entitled for a refund of service tax subject to the fulfilment of conditions notified in this regard. 

 

Dear Sir,

I had made export and paid commission to my agent abroad , Now am I applicable for service tax refund on the paid commission.

 

"


 

Originally posted by :JOLLY OZA
"




Originally posted by :Madhukar N Hiregange


"
As i Understand now you paid commission for an export consignment and paid ST on the same. Yes you can get the refund in terms of Not 41/2007 [ cbec.gov.in]
 
Thank  you very much for your help.
"


Dear Sir,

Can you tell me from where I can get form to claim refund  &  from how much time of export I am applicable for refund claim.


 

"


 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register