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TMI BlogConditions / Limitations / Procedure for grant of rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... and 22/2007 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), the Central Government hereby directs that there shall be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input services (herein after referred to as 'input services'), used in providing taxable service 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 rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty payable on inputs actually required to be used in providing taxable service to be exported; (b) description, value and the amount of service tax and cess payable on input services actually required to be used in providing taxable service to be exported. 3.2 Verification of declaration .- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of taxable service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is satisfied that there is no likelihood o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is claimed; c. a declaration that such taxable service, has been exported in terms of rule 3 of the said rules, along with documents evidencing such export. (b) The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part. Explanation 1 .- "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 service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). 3 [(c) Secondary and Higher Ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise ..(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 service tax amounting to . (amount in rupees of service tax) and education cess amounting to . (amount in rupees of cess) has been paid on input services and duty amounting to (amount in rupees of duty) has been paid on inputs. 2. I/We also declare that the payment against such service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figures "clause 123 of the Finance Bill, 2005" and ending with the words and figures "Provisional Collection of Taxes Act, 1931 (16 of 1931)" the words and figures "section 123 of the Finance Act, 2005 (18 of 2005)" has been substituted; vide Notification No. 14/2005 dated 13/5/2005 2. For the portion beginning with the words and figures "clause 85 of the Finance Bill, 2005" and ending with the words and figures "Provisional Collection of Taxes Act, 1931 (16 of 1931)" the words and figures "section 85 of the Finance Act, 2005 (18 of 2005)" has been substituted vide Notification No. Supra 3. Has been inserted vide Notification No. 22/2007 dated 12/5/2007 - Notification Tax Management India - taxmanagementindia - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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