NEW REFUND SCHEME FOR EXPORTER IN SERVICE TAX (PART- III)

[Dr. Sanjiv Agarwal]

Exporters of goods are required to file the application of refund in prescribed form to claim refund of service tax paid on specified 17 services vide Notification No 17/2009- ST dated 4.7.2009-ST dated 7.7.2009 as amended by Notification No 40/2009-ST dated 30.9.2009. Application for claiming refund must be in prescribed from.

 Authority    -    Notification No 17/2009-ST dated 7.7.2009

 Form   - Form A-1 being application for claiming refund of service tax paid under Notification 17/2009-ST

 Applicability  -  Form A-1 is to be filled by exporters including registered manufacturers- exporters.

Requirements          

The following points need to be noted by the exporters to apply for refund of service tax paid on input services.

(1) Exemption can be claimed by the manufacturer exporter in Form No A-1

(2) Form A-1 is to be submitted to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise , having jurisdiction over the factory of the manufacturer - exporter .

(3) For un registered exporters, a declaration in Form A -2 is to be filed before filing a refund claim.

(4) Refund claim by merchant exporter can be filed to the Assistant Commissioner a Deputy Commissioner of Central Excise having jurisdiction over the factory or registered office or head office, as the case may be, of the concerned exporter.

(5) The refund claim can be filed within a period of one year from the date of export of goods.

(6) Exporter is required to enclose all documents/ documentary evidences alongwith the Form A-1

(7) Claims can be filed only for Rs 500 or above ,ie, refund claims of less than Rs 500 shall not be entertained.

(8) After satisfaction, the officer is expected to refund the service tax paid within a period of one month of the receipt of claims.

(9) Exporter should mention his IE code number and bank details in the form.

(10) Following details of refund claims are required to be submitted for each shipping bill separately-

(a) Bill number, date and date rate of export over for each shipping bill.

(b) Details of goods exported- bill of lading number, date, description of goods exported, unit and FOB value.

(c) Details of specified services for export of goods- name of service provider, service tax registration number & date, description of specified input taxable service and category and amount of service tax paid.

(d) Documentary evidence attached for service tax paid and use of service

(e) Amount claimed as refund.

(11) A declaration is also required to be signed by exporter claiming the refund to the effect that-

(a) all information are true/ correct,

(b) no cenvat credit of service tax has been taken,

(c) Service tax been actually paid, and

(d) Records have been maintained and that they are available for inspection.

(12) Form A-1 must be signed and dated by the exporter.

Text of Form A-1

Application for claiming Refund of service tax paid under Notification No 17/2009- ST dated 7.7.2009

To,

The Deputy/ Assistant Commissioner of Central Excise 

Sir,

I/We claim refund of Rs.......... (Rupees in words ) under Notification No.17/2009-ST. dated 07.07.2009 in respect of service tax paid on services used for export of goods

1. Name of the exporter:

2.  Membership number Of the Export Council:

3.  Name of the Export Council:

4.  Address of the registered / head office of exporter:

5. Telephone Number and e-mail ID of the exporter:

6. Division.... Commissionerate....................

7. Central Excise / Service Tax Registration Number/ STC (for merchant exporter)

8. Import Export Code Number.........

9.  Details of Bank Account (Name of Bank, branch address and account number)

10. Details of the refund claim (separately for each Shipping Bill):

(Rupees in thousand) 

S.No.

Details of goods exported on which refund of service tax claimed.

(1)

Details of shipping bill/ Bill of export, etc. (2)

Details of goods exported. (3)

No.

Date.

Date of Let export order.

Bill of la-ding or Airway bill Number.

Date.

Desc-ription of goods exported.

Quantity.

Unit.

FOB value.

Details of specified services used for export of goods mentioned in Columns 2 and 3. (4)

Documents attached to evidence the amount of service tax paid and establish the use of service in exports. (5)

Total amount of service tax claimed as refund. (6)

Name of service provider.

Service Tax Registration No.

Invoice No (pl. attach original invoice

Date. Description of specified service.

Classi-fication under the Finance Act, 1994.

Total amount of service tax paid.

In Figures.

As a per-entage of f.o.b. value in shipping bill.

9. Declaration:-

I / We hereby declare that-

(i) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;

(ii) no CENVAT credit of service tax paid on the specified services used for export of said goods shall be taken under the CENVAT Credit Rules, 2004;

(iii) the exemption has been claimed for service tax which has been actually paid on the specified services;

(i) I / we shall maintain records pertaining to export goods and the taxable services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.

Date:                                                                        

Signature and full address of Exporters

(Affix stamp)