Pradeep Jain - Chartered Accountant

Respected Sir, We have applied refund of service tax on indian commission paid against export sale under notification no.17/2009 date 07.07.2009.But department is not allowing us refund on the contention that it is nowhere mentioned under notification no. 17/2009 dt 07.07.2009 that refund on indian commission on export sale is allowable refund.Please guide whether refund is allowable or not.If not then under which notification we can calim refund as we are paying the same to the concerned agents.Thanks

The “Sale Commission Agent Service” was not specified in the Notification 17/2009-ST, therefore it is not eligible for refund under notification 17/2009-ST. However, the exemption of service tax was provided under Notification 18/2009-ST when the service was provided by foreign commission agent. Now the notification 17/2009-ST is not effective and refund of services used for export is governed by notification no. 41/2012-ST. As per this notification, the rebate shall be granted by way of refund of service tax paid on the specified services. ‘Specified services’ means, “taxable services that have been used beyond the place of removal, for the export of said goods”. Therefore it depends upon the interpretation that whether commission agent is covered under “used beyond the place of removal, for the export of said goods”. In our opinion, sale agent service is not covered under this definition of “specified services”. But in many cases, it has decided that sale agent service is covered under the definition of Input Service given under Rule 2(l) of CCR, 2004 so alternatively you may take credit of service tax for this service.

Sir, we are a taxpayer dealing in health care services. We have been making supply on which tax was payable by us but we have not paid the same erroneously. The same has been pointed out by department recently. Please suggest whether we have to pay interest and penalty along with tax.

As per sub-section (5) and (6) of Section 73 of CGST Act, if you have made payment of tax and informed the same to the department then the department ...
Sir We are dealing in trucks. We have received an export order from foreign buyer. We wish to procure trucks from 5 different manufacturers and supply them directly to the port without receiving on our own premises. Can we do the same to take benefit of merchant export by paying tax @ 0.1%.

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