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TMI BlogFiling of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 and No. 106/9/2008-ST dated 11.12.2008. 2. The Board has received further references from field formations and trade seeking clarification on other procedural issues. These issues and the clarification are discussed in the following Table. TABLE S.No. Issue Raised Clarification I Notification No. 41/07- ST has been amended by notification Nos. 32/2008-ST, dated 18.11.2008 and 33/2008-ST, dated 7.12.2008 to (i) extend the limitation period from 60 days from the end of quarter to six month; (ii) to omit the condition of nonavailment of drawback. Whether, in view of amended conditions, refund for the quarter Mar-Jun 08 would be allowed to be filed till Dec 08? It is clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning account which should be reconciled between the export and the remittance periodically. In cases where banks do not issue FIRC for the reason that payments are received by cheque, refund may be allowed on the basis of duly certified bank statement. IV Whether the limitation period of six month would be counted from the date of exports or from the date of receipt of remittances? It is clearly prescribed in the notification that limitation period of six month is to be computed from the date of exports. V Whether refund would be admissible on specified taxable service received prior to the date it is notified in the said notification, if such services are used in relation to goods which are exported su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need to be dealt separately, independent of the process of refund. VIII Whether refunds under notification No. 41/2007-ST, dated 6.10.2007 would be admissible for the quarter July-Sep 2007. The notification No.41/2007-ST exempts service tax on specified taxable services used for export of goods. This exemption is operated through the route of refund. Being prospective in nature, refund could only be sanctioned on taxable services provided on or after the date they are notified in the said notification, i.e., 6.10.2007. 3. The pending refund claims may be decided accordingly. It is once again reiterated that refund claims be sanctioned expeditiously within the time prescribed by the Board. Any difficulty fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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