Export of goods — Exemption by refund to services used therefor — Notification No. 17/2009-S.T., applicable to exports made before 7-7-2009 - Service Tax - 7/2010

Commissioner of Central Excise Service Tax Dibrugarh Public Notice No. 7/2010 dated 4-3-2010 Trade, industry and all concerned are recalled that the refund based Service tax exemption scheme available to the exporters vide Notification No. 41/2007-S.T., dated 6-10-2007 was replaced during Budget 2009 by Notification No. 17/2009-S.T., dated 7-7-2009 . One of the conditions appearing in clause (f) of para 2 of Notification No. 17/2009-S.T . is that claim for refund shall be availed within one year from the date of export of the said goods . Doubts have been expressed whether the applicability of this notification would be only with respect to such exports which have taken place after the issuance of this notification or would apply also to exports prior to 7-7-2009. 2. The matter has been examined by the Board. In this regard, I am directed to state that though Notification No. 17/2009-S.T., dated 7-7-2009 simplifies the refund scheme, the nature of benefit given to the exporters remains as it was under Notification No. 41/2007-S.T . Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No. 17/2009-S.T. would be applicable even for such exports subject to conditions that (a) refund claim are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. [Authority : Board s Letter F. No. 354/256/2009-TRU, Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi, dated the 1st January, 2010 ]