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Supply of services on account of Export of services with payment of tax

05 July 2020

Resp Sir

Refund claimed on account of Export of services with payment of tax. Tax payers provide services of inspections of thermal inspections testing and pipe scanning on ship.
tax payers submit FIRC copy and certificate of Bank statement which shows service providing out of India.
But tax payers could not produced any agreement copy and work order with Exporter company
tax payer produced certificate on his letter head and signing taken from Exporter.
It is fulfill conditions of Export of services with payment of tax without proper agreement or Work order for granting Refund

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6 Replies

KRISSHNAN KP (4215 Points)
Replied 05 July 2020

With out proper documents not hold good

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Hemal Makwana (Designation) (771 Points)
Replied 05 July 2020

At least work order can help you and make your life easier. . BT nonetheless, having documents in place wouldnt define that it qualifies as export. What is essential is to understand the nature of supply.. Still u can try filing refund claim if it qualifies as export, but to justify to the dept may be difficult not impossible.

Shailesh mulam (48 Points)
Replied 05 July 2020

Hemal sir
it is mandatory available agreement copy or work order copy .
export of services, on which place work at foreign country
on which section place of supply proof is mandatory under IGST Act

Ravi SADhiyan (Practice) (4510 Points)
Replied 05 July 2020

You will Have Document related to Foreign supply as Invoice and Agreement for claim refund

First try on the basis of invoice and Foreign currency remittance certificate taken from your Bank

Hemal Makwana (Designation) (771 Points)
Replied 05 July 2020

I was never of the view that document is mandatory. Even if you once again see my reply you can find that I was of the view what is essential to determine is place of supply depending on nature of services rendered. you can definitely file refund claim without agreement or work order but I said if those documents were available, life would have been simpler for u.