Concept of Refund and Rebate in Service Tax

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 

Directly

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

or

Indirectly

(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)

Lets study them one by one