Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
← Previous Next →
  • Contents
  • Cases Cited
  • Referred In

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

 

2014 (3) TMI 78

Head Note:
Refund / Rebate claim - export of services - rebate claim were rejected on the premise that the appellant has contravened the condition of the said Notification, as they were not registered with the department prior to export and they have not filed their service tax returns before the department. Lastly, their claim of refund is barred by limitation - Held that:- Nature of services is they are rendering service on continuous basis without any commencement or terminal pint, and it is difficult to complete with the requirement "prior" to the date of export, except for the description of services. It was further held that if particular declaration are furnished with the service tax authorities along with documentary evidence are found to be correct, object of filing of declaration would be satisfied.

In Textech International P. Ltd. [2010 (11) TMI 245 - CESTAT, CHENNAI] this Tribunal held that as per Section 69 of the Finance Act, 1994 a person who is liable for paying service tax is required to apply for registration. Admittedly, the appellant is although providing taxable service but the same is exempted therefore, they are not required to pay service tax, registration is not required. As the appellant is not required to pay service tax, therefore, they are not required to file service tax returns.

Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service. as held in the case of Eaton Industries P. Ltd. [2010 (12) TMI 71 - CESTAT, MUMBAI] - Refund allowed - Decided in favor of assessee.

 


← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.