NOTIFICATION
11/2005-SERVICE
TAX, Dated : April 19, 2005
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 countries other
than Nepal and Bhutan, the Central Government hereby directs that
there shall be granted rebate of the whole of the service tax and
cess paid on all taxable services 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 rules and payment for export of such taxable service
has been received in India in convertible foreign exchange;
(b) that the service tax and cess, rebate of which has been claimed,
have been paid on the taxable service exported;
(c) the amount of rebate of service tax and cess admissible is not
less than five hundred rupees; and
(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 on
such taxable service.
3. Procedure:-
(a) Presentation of claim for rebate:-
(i) claim of rebate of service tax and cess paid on all taxable
services exported shall be filed with the jurisdictional Assistant
Commissioner of Central Excise or Deputy Commissioner of Central
Excise, as the case may be;
(ii) such application shall be accompanied by,–
a. documentary evidence of receipt of payment against taxable service
exported and for which rebate is claimed, payment of service tax
and cess on such taxable service exported;
b. a declaration that such taxable service, rebate of service tax
and cess paid on such service is claimed, has been exported, in
terms of rule 3 of the said rules, along with the documents evidencing
the export of such taxable service;
(b) 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 cess on taxable services levied under section 91 read
with section 95 of the Finance (No.2) Act, 2004 (23 of 2004).
[F. No. B2/4/2004-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
Annexure
FORM ASTR-1
(Application for filing a claim of rebate of service
tax and cess paid on taxable services exported)
(PART A: To be filled by the applicant)
Date………….
Place…………
To,
Assistant Commissioner of Central Excise/Deputy Commissioner 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 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 payment against such service exported
has already been received in India in full………………………………………………….
(details of receipt of payment).
3. I/We request that the rebate of the taxable service exported
by me/us in terms of rule 3 of the Export of Service Rules, 2005
may be granted at the earliest. The following documents are enclosed
in support of this claim for rebate.
1.
2.
3.
(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, indicate briefly reasons for delay:
Place:
Date: Signature of the Assistant Commissioner/
Deputy Commissioner of Central Excise.
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