January 2009
Filing of claim for refund of service tax paid under Notification No. 41/2007 — Circular No. 106/9/2008-ST, dated 11-12-2008.
By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
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New Page 1Part B : Indirect taxes
Service tax
19 Filing of claim for refund of service tax
paid under Notification No. 41/2007 — Circular No. 106/9/2008-ST, dated
11-12-2008.
Certain clarifications have been provided by the Board as
regards the refund claims of exporters, important ones being :
- The invoices/challans/bills issued by supplier of taxable service containing
requisite details (name, address and registration No. of service provider, Sr.
No. and date of invoice, name and address of service receiver, description,
classification and value of taxable service and the service tax payable
thereon), are reasonable evidence that the services on which refund is being
sought are taxable service used by the exporter. Random checks are suggested
for actual payment of service tax and where the amounts involved are
substantial, post-refund audit has been suggested.
- Clear instructions have been passed on to the field force to dispose of the
pending refund claims expeditiously and adhere to the timeline of 30 days
refund from the date of application of refund to the extent feasible.
- Simplified procedure for refund under sanction of refund/rebate of unutilised
CENVAT credit has been made applicable to refund claims under this
Notification. This would mean an interim refund of 80% of taxes paid for
complete applications by specified exporters within 15 days of filing of the
application.
