[TO BE PUBLISHED IN THE GAZETTE OF
Government of India
Ministry of Finance
(Department of Revenue)
Notification No.39/2012 -
Service Tax
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; he should have
paid the service tax and cess to the Central
Government. |
|
(d) |
the total
amount of rebate of duty, service tax and cess
admissible is not less than one
thousand rupees; |
|
(e) |
no CENVAT credit has
been availed of on inputs and input services on which rebate has been
claimed; and |
|
(f) |
that in case,- |
|
|
(i) |
the duty or, as the case may be, service tax and cess, rebate of which has been claimed, has not been
paid; or |
|
(ii) |
the service, rebate for which has been claimed,
has not been exported; or |
|
(iii) |
CENVAT credit has been availed on inputs and input
services on which rebate has been claimed, |
|
the rebate paid, if any, shall be recoverable with
interest in accordance with the
provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994)
|
|
|
|
|
3. Procedure.
3.1 |
Filing of Declaration.- The provider of service to be exported shall, prior to date
of export of service, file a
declaration with the jurisdictional Assistant Commissioner of Central Excise
or Deputy Commissioner of Central Excise, as the case may be, specifying
the service intended to be exported
with,- |
||
|
(a) |
description, quantity, value, rate of duty and the amount
of duty payable on inputs actually required to be used in providing 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
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 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
the purposes of the CENVAT Credit Rules, 2004 accompanied by invoices issued
under the Central Excise Rules, 2002; |
|
|
(ii) |
receive the input services required for
use in providing service to be
exported and an invoice, a bill or, as the case may be, a challan
issued under the provisions of Service Tax Rules, 1994. |
|
3.4 |
Presentation
of claim for rebate.- |
||
(a) |
(i) |
claim of rebate of the duty paid on the inputs or the
service tax and cess paid on input services shall
be filed with the jurisdictional Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise, as the case may be, after the service has been exported; |
|
|
(ii) |
such application
shall be accompanied by, |
|
|
|
(a) |
invoices for inputs issued under the Central Excise
Rules, 2002 and invoice, a bill, or as the case may be, a challan
for input services issued under the Service Tax Rules, 1994, in respect
of which rebate is claimed; |
|
|
(b) |
documentary evidence of receipt of payment against service exported, payment of duty on inputs
and service tax and cess on input services used for
providing service exported, rebate of
which is claimed; |
|
|
(c) |
a declaration that such service, has been exported in terms of rule
6A 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.- 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).
Explanation 2.- For the purposes
of this notification duty means, duties of excise leviable
under the following enactments, namely:-
(a) |
the Central Excise
Act, 1944 (1 of 1944); |
(b) |
the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957); |
(c) |
the Additional Duties
of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); |
(d) |
National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14
of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003),
section 3 of the Finance Act, 2004 (13 of 2004) and further amended by section
123 of the Finance Act, 2005 (18 of 2005); |
(e) |
special duty of excise collected under a Finance Act; |
(f) |
additional duty of
excise as levied under section 157 of the Finance Act, 2003 (32 of 2003); |
(g) |
Education Cess on excisable goods as levied under section 91 read
with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); and |
(h) |
the
additional duty of excise leviable under section 85
of the Finance Act, 2005 (18 of 2005). |
(i) |
the Secondary and
Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the
Finance Act, 2007 (22 of 2007). |
Annexure
(Application
for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services)
(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 service) under rule 6A of the Service Tax Rules, 1994 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 exported has already
been received in
3.
I/We request that the rebate of the duty, service tax and cess
on inputs and input services used in providing service exported by me/us in
terms of rule 6A of the Service Tax Rules, 1994 may be granted at the earliest.
The following documents are enclosed in support of this claim for rebate.
1.
2.
3.
Declaration:
(a) We
hereby certify that we have not availed CENVAT credit on inputs and input
services on which rebate has been claimed.
(b) We
have been granted permission by Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise, vide C. No. ______, dated ______ for
working under notification 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