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Refund of service tax- reverse charge mechanism

13 November 2013

Dear All,

Can I get the refund of Service tax paid on the reverse charge mechanism? As I am not a service provider, can we apply for the refund?

Many Thanks

Regards

Balaram

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2 Replies

CA PRASAD KSHIRSAGAR (CA Practice ) (148 Points)
Replied 13 November 2013

Sir,

If you are not service provider, then you would not be registered with service tax authorities. In the first place how did you pay the service tax on reverse charge mechanism? please explain..

Regards

CA Prasad Kshirsagar

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Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 13 November 2013

No...you cannot claim refund of ST paid under RCM....however as per Rule 9(1)(e) you can claim the credit of such ST paid under RCM provided the services on which ST has been paid can be termed as input services within the meaning of Rule 2(l) of CCR, 2004..