Procedure and Provisions for claiming refund, Service Tax

[Nihar]

We are exporters of Rice.We want to claim refund on service tax which has been charges to us.What is the procedure and under which provisions we can claim refund since we do not manufacture any excisable unit.

Posts / Replies

[Surender Gupta]

In your case, It is not clear in the law that how to claim refund of Service tax charged on input services by an exporter whoes product is not liable to excise duty at all. However, you may contact your excise department for more details. Alternatively, I advise you to calim the Credit of the Service Tax and file a refund claim in accordace with the proceudre under notification no. 5/2006 NT dated 14-3-2006.