Goods and Services Tax : Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status ...
Goods and Services Tax : S.Maheswaran B.Sc., B.L., Superintendent of Central Tax and Central Excise As the portal GSTN is not ready so manual filing of...
Service Tax : Authorities to take expeditious steps to sanction the refund keeping in mind that interest is to be paid from the kitty of the gen...
Service Tax : Refund of Service tax on services not provided cannot be denied on ground that same was not shown as ‘receivable’ in B...
Service Tax : Rule 5B has been inserted in Cenvat Credit Rules, 2004 w.e.f. 01.07.2012 vide Notification No. 28/2012-CE(NT) dated 20.06.2012. Un...
Goods and Services Tax : Government has decided to speed up input tax refund to exporters. As per rule 91 of CGST Rules, 2017, ninety per cent of the refun...
Service Tax : 1. Pending Service Tax refunds/rebates for export of services – Issue: The prescribed procedure demands documents from oth...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : An announcement was made by Hon’ble Finance Minister in the Budget Speech 2011 for introducing a simplified scheme for the refun...
Service Tax : Central Government issues Notification to Provide average Rates of Service Tax Refund for a wide Range of Goods Exported from Indi...
Service Tax : The tribunal remanded the case after finding insufficient evidence to prove that refund and Cenvat credit were not claimed on the ...
Service Tax : The issue involved denial of service tax refund on employee insurance services in an SEZ unit. The Tribunal held that such insuran...
Service Tax : CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and...
Service Tax : CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims....
Service Tax : CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Se...
Goods and Services Tax : Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned...
Service Tax : Documents submitted along with the refund claims under Rule 5 of CENVAT Credit Rules, 2004. - I am directed to refer to your meeti...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : CIRCULAR NO 149/18/2011-ST So far Service Tax Refund (STR) was made available to exporters (other than SEZ Units/Developers) on sp...
Service Tax : To sum up, the following measures are proposed: (i)Service Tax Refund will be processed in the ICES through the Custom Houses. (i...
Presently, assesses are claiming refund orders on the services provided by CHA which are gigantic problematic services in getting refund. The refunds claimed by the assessees as against their exports are their civil rights but are being declined by the departmental authorities on various arguments which are of no significance and value less. The various reasons on which the department is refusing these refund claims on the said service are highlighted as under:
Today, in the present scenario also, the poor exporter is still facing enormous difficulty in getting refund orders as stated in the lines above. There is no radical change has taken place even after the change of total scheme by the Government. The refund claims are the Right of the exporters but the department is rejecting these claims on various grounds which are of trivial importance.
While the Refund Notification has been in existence for more than three years, the Service tax department has been somewhat slow in processing the refund claims, on account of various procedural grounds. One of the primary issues of contention in this regard has been proof of nexus between the input services used and the output services exported.
Through Notification No. 9/2009 – ST dated March 3, 2009, the Central Government had provided for an exemption from service tax by way of refund in respect of taxable services in relation to authorized operations that are received by a developer of or a unit in a Special Economic Zone (SEZ). The same has now been amended by a Notification1 (‘subject Notification’) to restore the exemption in respect of services consumed within the SEZ, without following the refund route.
Notification No. 41/2007-ST, dated 6/10/2007 allows refund of service tax paid on specified services used for export of goods. To resolve the procedural difficulties arising in implementation of this refund scheme the Board has earlier issued circulars No. 101/4/2008-ST, dated 12.5.2008 and No. 106/9/2008-ST dated 11.12.2008
Mr Rajinder Hinduja, Executive Director (Finance), Gokaldas Exporters, expressed concern over the delay in the refund of taxes linked to levies like service tax and others. Mr Hinduja also pleaded for a clear stand on the 100 per cent export oriented units, which enjoyed tax exemptions. However, with the concession expected to expire in 2009, the exporters would be pushed to dire straits, he said. Mr Ravi Vshwanath, CFO of Sun Microsystems said though the bigger software companies had, to an extent managed the impact of the stronger rupee through costreduction, but smaller units that were reeling under the problem.
The three services qualifying for service tax refund are courier services, goods transport agency services availed for transport of export goods from the ‘place of removal’ (mainly factory gate) to actual place of export i.e inland container depot (ICD)/airport/port and transportation services in containers by rail from the ‘place of removal’ to ICD/airport/port.
Government has issued Notification No. 17/2008-ST dated 1-4-2008, extending refund of service tax paid by exporters on three more taxable services in addition to existing 13 taxable services, which are not in the nature of “input services” but could be related to exports. · Custom House Agent service [section 65(105)(h) of the Finance Act, 1994], · Banking and other financial services [section 65(105)(zm)] in relation to collection of export bills and export letters of credit, Commission agent service under business auxiliary service [section 65(105)(zzb) ] provided by a commission agent, located outside India subject to the conditions prescribed.
Government has issued Notification No. 3/2008-ST, dated 19.02.2008, extending the scheme to refund service tax paid by exporters on taxable services, which are not in the nature of “input services” but could be linked to export of goods, to following three more taxable services: (i) Services provided by the Goods Transport Agency in relation to transportation of export goods from the place of removal to the actual place of export i.e. inland container depot / port / airport. (Section 65[105][zzp] ),
