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Refund of Tax paid on Export of Services in 2010 to 2011

Service Tax - Started By: - Sushil Kumar - Dated:- 11-10-2015 Last Replied Date:- 12-10-2015 - Dear Sir, Our company has paid service tax on export of services from own pocket with a view that it is taxable. Later on getting clarification our company stopped deposited the tax. in 2012 our company filed application to the department for refund of amount paid erroneously, based on notification no. 11/2005 ST. Now office has passed an order stating that it is time barred case and your application i .....

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nd claim in our case. Please suggest us with relevant rulings. - Reply By KASTURI SETHI - The Reply = Section 11 B of Central Excise Act is meant for refund and rebate both. Section 11 B has been made applicable to Service Tax. Application form for claiming refund is FORM R (ANNEXURE-67) prescribed under Section 11 B.(Earlier Rule 173-S) You should have filed application for refund claim under this Form/Annexure-67 instead of filing refund claim under Notification No.11/2005-ST meant for rebate .....

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se:- 1. 2015(39)STR/706/KER in the case of Geojit BNP Paribas Finance Services Ltd. Vs. CCE, KOCHI (High Court of Kerala)= 2015 (7) TMI 635 - KERALA HIGH COURT 2. 2012(26)STR/185/KAR in the case of Commissioner (Appeals), Banglore Vs.KVR Constructions (High Court of Karnataka at Banglore)= 2012 (7) TMI 22 - KARNATAKA HIGH COURT After going through these judgements you will be convinced that Section 11 B is relevant for refund and rebate and also your claim is not hit by time limitation. In both .....

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