Rule 5 read with notification 27/2012, Service Tax

[anil kiran yagnamurthy]

Dear all,

1. In the case of 100% EOU who are only into services, should Total turnover as per notification include exportsbilled but not realised ? can cenvat credit on which refund couldnt be claimed in the present quarter be transferred to the next quarter.
2. Can SEZ file refund under Notification no 27/2012 though there is a specific Notification No.40/2012, as the former notification doesnt specifically prohibit SEZ from claiming refund.

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above said issue? If not please inform.

[MUNIRAJ SRINIVASAN]

Dear Shri Govindarajan,

Could you please share your views.

Thanks.