9911796707
TMI BlogConditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exportedX X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 countrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Notification Tax Management India - taxmanagementindia - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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