Haresh Bhanushali (Accountant) (89 Points)
18 June 2009Dear,
As per notification 41/2007 and further amendments, exporter can claim refund of service tax on specified services used for the export of goods. Now whether such notification covers deemed exporter, who is not having Export Import Code. He is supplying to the person holding Code and who is considered as final exporter. We are receiving H Form as per VAT, for export sales.
Please advise whether such person can claim service tax refund?
Regards,
Pavan Jain S
(Chartered Accountant)
(1575 Points)
Replied 18 June 2009
In my opinion, the notification allows refund claim by the final exporter. The assessee can recover service tax from the final exporter and the latter can claim refund.
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 18 June 2009
No this refund is not available for a deemed exporter.
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