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TMI BlogNotification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing service exportedX X X X Extracts X X X X X X X X Extracts X X X X ..... le inputs or the whole of the service tax and cess paid on all input services (herein after referred to as 'input services'), used in providing service exported in terms of rule 6A 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 service has been exported in terms of rule 6A of the said rules; (b) that the duty on the inputs, rebate of which has been claimed, has been paid to the supplier; (c) that the service tax and cess, rebate of which has been claimed, have been paid on the input services to the provider of service; Provided if the person is himself is liable to pay for any input services; h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration. 3.3 Procurement of input materials and receipt of input services.- The provider of service to be exported shall,- (i) obtain the inputs required for use in providing service to be exported, directly from a registered factory or from a dealer registered for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither in whole or in part. Explanation 1.- For the purposes of this notification "service tax and cess" means,- (a) service tax leviable under section 66 or section 66B of the Finance Act, 1994 (32 of 1994); (b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and (c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007). 1[(d) Swachh Bharat Cess as levied under sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015)] 2[ (e) Krishi Kalyan Cess as levied under sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016). ] Explanation 2.- For the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise ………………………….. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. _____ , dated _____ . (Signature and name of the service provider or his authorised agent with date) (PART B: To be filled by the sanctioning authority) Date of receipt of the rebate claim: ______________ Date of sanction of the rebate claim: ______________ Amount of rebate claimed: Rs. ______________ Amount of rebate sanctioned: Rs. ______________ If the claim is not processed within 15 days of the receipt of the claim, indicated briefly reasons for delay. Place: Date: Signature of the Assistant Commissioner/ Deputy Commissioner of Central Excise. 4. This notification shall come into force on the 1st day of July, 2012. F. No. 334/1/2012-TRU (Raj Kumar Digvijay) Under Secretary to the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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