TMI BlogFiling of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of goods. The Board has from time to time examined the procedural difficulties arising in implementation of this refund scheme. In this context, a circular (No. 101/4/2008-ST, dated 12.5.2008) was issued earlier whereby the procedural difficulties that were being faced by the merchant exporters and the exporters having multi location offices were resolved. Subsequently, notification No. 32/2008-ST, dated 18.11.2008 has also been issued to (i) extend the period of filing of refund claim by the exporter from 60 days to six month and from the end of the quarter to which such refund claim pertains; and (ii) allow refund on testing service, without any copy of agreement with the buyer of goods, if such testing and analysis is statutorily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e moment, may approach the Directorate of Systems to get the access to the centralized software. 4. ISSUE NO. II : One of the conditions of the notification is that the exporter claiming exemption has actually paid the service tax on the specified services [para 1(c) of the notification].The other condition is that the refund claim shall be accompanied by document evidencing payment of service tax [para 2(f) (ii) of the notification] . In this regard the following issues have been raised. (i) Whether the invoices/bills/challan issued by the service provider, showing service tax amount could be treated as evidence that the exporter has paid the service tax. (ii) The invoices produced by the exporters are at times not complete (i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and value of taxable service and the service tax payable thereon). Refund claim cannot be allowed on the basis of invoices not having complete details as required verification cannot be carried out by the department on the basis of incomplete invoices. 5. ISSUE NO. III : Vide instruction F. No. 341/15/2007-TRU, dated 17.4.2008 , direction has been issued that refund claim be disposed of within thirty days. Commissioners have stated that it is not practically feasible in all cases to dispose of the refund claim within this time frame in view of procedural and other issues involved in processing of claim. CLARIFICATION: The difficulties arising in processing of claims may be brought to the notice of the Board. The procedural diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preceding financial year. (v) exporters registered with service tax or central excise who have paid central excise duty and/or service tax amounting to Rs. 1 crore or more during the preceding financial year; (vi) All Export Oriented Units. 6. Wide publicity may be given (in the form of trade notices, advertisements) to make the stakeholders aware of the above clarification and compliance should be monitored. Any difficulty faced in processing of refund claims under aforesaid notification may be immediately brought to the notice of the undersigned. Yours faithfully, (Gautam Bhattachraya) Commissioner (ST) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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