Service Tax refund paid under rev. chg. mechanism - If main service is exempted from ST, Service Tax

[YASHAVANTH RENUKA]

Dear Sir,

Service Tax is exempted U/ Notification No. 27/2012  Dt. 20th June 2012, for service provided for the Diplomatic mission in India. The Foreign Embassy offices are exempted from service tax, provided the certificate issued by the their higher authorities. We have obtained the certificate for construction work at their Embassy premises. We are paying ST under reverse charge mechanism on Legal & other services, Since our main services are exempted under above notification, can we apply for refund of service tax paid under reverse charge mechanism.

Posts / Replies

[Madhukar N Hiregange]

The works contract/ construction services provided by  sub contractors would be exempt as per s.no29 h) of mega exemption 25/12. All other services used are a cost. Even GOI pays ST on telephone, consultancy ...