Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported - 011/05 - Service Tax

Since the parent rules have with withdrawn, this notification is no more relevant

Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported

Notification No. 11/2005-Service Tax dated the 19th April, 2005

(As amended by Notification No. 21/2007 ST dated 12/5/2007)

G.S.R. (E).-In exercise of the powers conferred by rule 5 of the Export of Service Rules, 2005 (hereinafter referred to as the said rules), insofar as it relates to export of taxable services to the countries other than Nepal and Bhutan, the Central Government hereby directs that there shall be granted rebate of the whole of the service tax and cess paid on all taxable services exported in terms of rule 3 of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,-

 2. Conditions and limitations:-

(a)  that the taxable service has been exported in terms of rule 3 of the said rules and payment for export of such taxable service has been received in India in convertible foreign exchange;

(b)  that the service tax and cess, rebate of which has been claimed, have been paid on the taxable service exported;

(c)  the amount of rebate of service tax and cess admissible is not less than five hundred rupees; and

(d)  that in case,-

(i) the service tax and cess, rebate of which has been claimed, have not been paid; or

(ii) the taxable service, rebate on which has been claimed, has not been exported,

 the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994) as if  no service tax and cess have been paid on such taxable service.

3.  Procedure:-

(a)  Presentation of claim for rebate:-

(i)  claim of rebate of service tax and cess paid on all taxable services exported shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be;

(ii) such application shall be accompanied by,-

a.  documentary evidence of receipt of payment against taxable service exported and for which rebate is claimed, payment of service tax and cess on such taxable service exported;

b.  a declaration that such taxable service, rebate of service tax and cess paid on such service is claimed, has been exported, in terms of rule 3 of the said rules, along with the documents evidencing the export of such taxable service;

(b)  The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part.

Explanation,- "service tax and cess" for the purposes of this notification means,-

(a) service tax leviable under section 66 of the Finance Act, 1994; and

(b)  education cess on taxable services levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004).

¹[(c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007).]

 Annexure

FORM ASTR-1

(Application for filing a claim of rebate of service tax and cess paid on taxable services exported)

(PART A: To be filled by the applicant)

Date………….

Place…………

To,

Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise …………………………..(full postal address).

 Madam/Sir,

I/We…………………………………..,(name of the person claiming rebate) holding service tax registration No. …………………………………………, located in………………………. (address of the registered premises) hereby declare that I/We have exported ………………………………………service (name of the taxable service) under rule 5 of the Export of Service Rules, 2005 to ……………………(name of the country to which service has been exported), and on which service tax amounting to ……………………. (amount in rupees of service tax) and education cess amounting to ……………………. (amount in rupees of cess) has been paid.

2.  I/We also declare that the payment against such service exported has already been received in India in full…………………………………………………. (details of receipt of payment).

3.  I/We request that the rebate of the taxable service exported by me/us in terms of rule 3 of the Export of Service Rules, 2005 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate.

1.

2.

3.

(Signature and name of the service provider or his authorised agent with date.)

(PART B: To be filled by the sanctioning authority)

Date of receipt of the rebate claim:       ______________

Date of sanction of the rebate claim:    ______________

Amount of rebate claimed:            Rs.  ______________

Amount of rebate sanctioned:        Rs.  ______________

If the claim is not processed within 15 days of the receipt of the claim, indicate briefly reasons for delay:

Place:

Date:                                 

Signature of the Assistant Commissioner/ Deputy Commissioner of Central Excise.

************************

Note :

1. Has been inserted vide Notification No. 21/2007 dated 12/5/2007