For claiming Self Adjustment for Excess Service Tax Paid, the Service Provider shall comply with the following:-
1. The Application shall be filed in the prescribed format
2. The Application shall be filed before the expiry of the limitation period of 1 year from the date of payment of Tax
3. The Application for Refund shall be accompanied by a documentary evidence that the Excess Service tax paid has actually been borne by the Service Provider himself and has not been passed on to any other person (Doctrine of Unjust Enrichment)
How to apply for Service Tax Refund online
To apply for Service tax refund online, follow the following procedure:-
• Login to your Service tax Account on www.aces.gov.in
• After logging in to your account click-Ref>Refund Request>Create Screenshot below
• Furnish all the details in the above form and once you’ve furnished all the details, click on the submit of your Request of your Request.
• On successful submission of your Request for Service Tax Refund, a Refund Request Number would be generated which can be relied upon for Future Reference
The Department will review your Request for Refund of Service Tax and if your Refund is found justified and there is a delay of processing of Service Tax Refund Request for more than 3 months from the date of receipt of application, Simple Interest @ 6% would be payable by the Govt on delayed payment.