Refund - export of services, Service Tax

[Prasanna Kumar]

Whether an assesse registered under the service tax law and exporting a dutiable service without charging service tax, is eligible to claim refund or rebate of service tax paid on the rent of the premises used for the purposes of business?

Posts / Replies

[Surender Gupta]

Once in input service qualified as input service within the meaning of 2(l), every assessee can cliam refund under rule 5 in case of export.