Tour Operator Service Refund, Service Tax

[vasudevan sathiyanarayanan]

Pl refer Notification No.20/2009 ST dated 7.7.2009 and Caluse 75 of the Finance Act, 2011 dated 8.4.2011.Omni Bus Service operating as point to point service were paid Service Tax till the issue of said notification.  Whether they are eligible for refund. Also let me know anybody received refund. Please clarify. 

Posts / Replies

[CA. Surender Gupta]

Please see the conditions prescribed in claiming refund u/s 75 of the Finance Act, 2011.

If you comply with the conditions, you are eligible for refund. Refund shall  not be allowed if the claim is submitted beyond the period of limitation prescribed therein. The provisions of unjust enrichment must also be satisfied to get the refund.