Who gets Refund of Service Tax?

It is available to exporter of goods 

It is calculated on  Service tax paid by the exporter on the services

which are used in export


Such service tax may be paid by exporter 


(Under Reverse charge,Exporter who is service receiver pays directly to Government)



(Normal Charge,Exporter pays Service provider to Government)


While Service tax is exempt in first case (Reverse Charge)

Refund is available in Second case (Normal Charge)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.