Refund / Exemption from service tax in relation to Service services - exporters of goods

Government has issued Notification No. 41/2007-ST dated 6.10.2007 providing refund of service tax paid by exporters on the following Seven taxable services, which are not in the nature of "input services" but could be linked to export goods.

This notification has been issued in suppression of notification no. 40/2007 dated 17-09-2007.

Notification No. 40/2007 was covering four services for the purpose of refund of input services. i.e.

(i)   Port Services provided for export. - Section 65(105)(zn)

(ii)  Other port Services provide for export. - Section 65(105)(zzh)

(iii) Services of transport of goods by road from ICD to port of export provided by Goods Transport Agency. - Section 65(105)(zzp)

(iv) Services of transport of export goods in containers by rail from ICD to port of export. - Section 65(105)(zzzp)

Notification no. 41/2007 has added three more services to the above list. i.e.

(a) General Insurance Services - Section 65(105)(d)

(b) Technical testing and analysis - Section 65(105)(zzh)

(c) Technical inspection and certification- Section 65(105)(zzi)  

Conditions:

The benefit of notification no. 41/2007 are allowed subject to the following conditions:

(1) No Duty drawback is being claimed.

(2) Refund Claim shall be filed before the jurisdictional AC / DC

(3) Refund claim shall be filed on quarterly basis.

(4) Refund claim shall be filed in prescribed form

(5) For more detail - kindly see notification no. 41/2007