Amit Sheode (Profession) (218 Points)
19 September 2009Dear Friends,
I was looking for the procedure to claim refund on the service tax paid on renting of immovable property. The form that I found for refund applies only to exporters.I was looking for the form & the authority to whom it is to be addressed.
CA Hemant Kumar
(CA, LLB (p), B.Com)
(204 Points)
Replied 21 September 2009
refund cannot be claimed you can only take CENVAT credit of the service tax paid and that too if you are covered under the service tax...................
Amit Sheode
(Profession)
(218 Points)
Replied 21 September 2009
Dear Friends
I was seeking on strict interpretation of law. U/A 265 of Constitution GOI cannot claim/ keep the amount being an amount mistakenly paid as service tax. Even the Finance Act has a provision for money paid under mutual mistake.
Pavan Jain S
(Chartered Accountant)
(1575 Points)
Replied 22 September 2009
You have to go through litigation before you get refund. The issue is still pending before SC.
Duty paid without authority of law has to be claimed as refund under CE Act and the refund forms are prescribed therein
Satish
(CA Final Student)
(479 Points)
Replied 22 September 2009
Refund will not be granted till the outcome of the case which is pending in the SC. If department looses, then only the refund will be granted to those who has paid the service tax out of their own pocket. i.e. the principle of 'unjust enrichment' will be considered first.
Amit Sheode
(Profession)
(218 Points)
Replied 23 September 2009
Dear Friends,
I am fully aware of the litigation, in fact I would be seeking a refusal/ denial order & then file & appeal & ultimately approach the HIgh Court for quashing the order. So far unjust enrichment is concerned, my clients from whom I have collected the service tax shall give a confirmation letter that they have received the collected tax back.
In either case, I would have to fill in some form to claim the refund at the ground level officer. Pls guide me in respect of the form to be filled & any special procedure for grant of refund in such cases
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