Clarification regarding Service Tax Refund.

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..... rding Service Tax Refund. Attention is invited to the provision contained in paragraph 2.48.1 to 2.48.3 of FTP wherein it has been stated that Service tax on services linked to exports shall be refunded / exempted. In line with this, Department of Revenue have issued Service Tax Notifications from time to time stipulating the methodology to refund the service tax paid on exports 2. In additio .....

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..... ll not attract Service Tax under the newly introduced "Foreign Exchange Dealer" Service. (c) Clearing and Forwarding (C&F) Agency Service is not leviable to Service Tax; (d) Loading and un-Loading Service falls under the taxable service "Cargo Handling Service" as defined under Section 65(23) of the Finance Act, 1994 which specifically excludes handling of export cargo from the levy of Service .....

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