|Chapter V of Finance Act, 1994|
1[Power to grant rebate.
93A. Where any goods or services are exported, the Central Government may grant rebate of service tax paid on taxable services which are used as input services for the manufacturing or processing of such goods or for providing any taxable services and such rebate shall 2[except under such circumstances or such conditions as may be prescribed] be subject to such extent and manner as may be prescribed :
Provided that where any rebate has been allowed on any goods or services under this section and the sale proceeds in respect 3[or removal or export of such goods] or consideration in respect of such services are not received by or on behalf of the exporter in India within the time allowed by the Reserve Bank of India under section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), such rebate shall be deemed never to have been allowed and the Central Government may recover or adjust the amount of such rebate in such manner as may be prescribed.]
1. Inserted by the Finance Act, 2006, w.e.f. 18-4-2006.
2. Inserted vide finance Act, 2011
3. Substituted vide Finance Act, 2012, before it was read as, “of such goods”
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