How to Apply for Service Tax Refund Online

Last Updated at: Oct 30, 2020
 The Government has recently moved the Supreme Court (SC) against the Delhi High Court order allowing Bharti Airtel huge tax refunds. The High Court earlier allowed the company to claim ₹9.23 billion in tax refunds by rectifying its goods and services tax (GST) returns filed earlier. It also directed the Government to verify the excess GST claim within two weeks of the order and refund the amount to Bharti Airtel.


The Commissioner of GST and CX (Appeals), Mumbai has granted the service tax refund to an appellant for flat cancellation. The Commissioner held that no service has been provided by the builder to the appellant as the consideration for service was returned and the service contract was terminated. The service tax paid by the appellant is in the nature of the deposit and not service tax.


If you have paid more tax than you are supposed to, then you need to made a claim regarding the same on the ACES website. You can make the claim 12 months after the excessive payment and not any earlier. Once you submit the request, you will get a Refund Request Number, which might be necessary later on. Here you will get to know the procedure of the same.

In case you have paid more service tax than you had to, and self-adjustment is not permitted, you will need to make a claim on the ACES website. Do remember that you can make such a claim only 12 months after making excessive payment.

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Register your service tax

1. Go to the ACES website and click on Refund Request, followed by Create.
2. A form requiring several details, such as the address of your unit, nature of the claim and its particulars, will appear. Fill it in and attach the evidence you have to support your claim.
3. On submitting the request, you will receive a Refund Request Number, which you may quote if necessary.

The Service Tax Department will examine the claim. If found to be valid, the refund will be granted. In case this takes longer than three months from the date of the application, interest will be paid on the amount at the rate of 6% per annum.

Once you request for a refund on the excessive service tax you have filed, the Service Tax Department will analyze your claim. If the same is valid, then the excess amount will be refunded. Typically, it will take over three months from the date of submitting the application and an interest of 6% per annum will be paid.