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Frequently Asked Questions on Service Tax


What is the procedure for claiming refund?

The procedure for claiming refund for the amount due from the Department is as mentioned below:­
·         Application in the prescribed form (Form - R) is to be filed in triplicate with the jurisdictional Asst. /Deputy Commissioner of Service Tax/Central Excise.
·         The application should be filed within one year from the relevant date as prescribed in Section 11B of the Central Excise Act, 1944 which has been made applicable to Service Tax refund matters also.
·         Application should be accompanied by documentary evidence to the effect that the amount claimed as refund is the amount actually paid by him in excess of the Service Tax and the incidence of such tax claimed as refund has not been passed on to any other person.

What is the relevant date for calculation of limitation period in respect of filing refund claims relating to Service Tax?
  The “relevant date” for the purpose of refund as per Section 11B of the Central Excise Act, 1944 which is applicable to Service Tax also, is the date of payment of Service Tax. Thus, the limitation period of one year is to be calculated from the date of payment of the Service Tax.



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