Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Service tax paid on 'Fumigation Charges' and 'Testing and ...


Exporters Can Claim Service Tax Refund on Fumigation and Inspection Services Under Export Goods Rules.

February 7, 2013

Case Laws     Central Excise     AT

Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. - AT

View Source

 


 

You may also like:

  1. Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome...

  2. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

  3. Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

  4. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  5. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  6. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

  7. Export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - since all the conditions are satisified,...

  8. Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

  9. Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the exporter - Provision and manner of withholding of refund - Refund of...

  10. Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

  11. Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for...

  12. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

  13. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  14. Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

  15. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

 

Quick Updates:Latest Updates