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83. Refund of Swachh Bharat Cess to Exporters and SEZ units :
Notification No. 03/2016 dated 03.02.2016
CBEC vide this Notification allows refund/rebate of Swachh Bharat Cess to exporters and SEZ units. By this notification CBEC seeks to amend Notification No. 39/2012- ST, dated 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules.
84. Refund of Service Tax paid on Services used beyond factory for export of goods :
Notification No. 01/2016 dated 03.02.2016
The Board has issued this Notification, amending the Notification No. 41/2012-ST substituting “place of removal” with “factory or any other place or premises of production or manufacture of the said goods” effective from 3rd February, 2016. The impact of such amendment would be allowing refund of service tax paid on expenses incurred post factory gate which hitherto was considered ineligible for refund.
Further Notification No. 41/2012-ST also grants option for claiming refund based on fixed percentage of FOB value of export. The rate of refund as specified in the said notification was fixed when the rate of service tax was 12.36%, the said schedules of rates is now being amended by this Notification No. 01/2016 to give effect of current service tax rate of 14.5 %.
85. Refund of Swachh Bharat Cess paid on Specified Services used in SEZ units :
Notification No. 02/2016 dated 03.02.2016
CBEC vide this Notification seeks to amend Notification No. 12/2013- ST, dated the 1st July, 2013 so as to allow SEZ units, the refund of Swachh Bharat Cess paid on specified services on which ab-initio exemption is admissible but not claimed.
