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TMI BlogExempts certain taxable services specified in the Schedule received by an exporter and used for export of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... d to as said goods), from the whole of the service tax leviable thereon under section 66 and section 66A of the said Finance Act, subject to the conditions specified in the corresponding entry in column (4) of the Schedule: Provided that- (a) the exemption shall be claimed by the exporter of the goods for the specified services received and used by the exporter for export of the said goods; (b) the exemption claimed by the exporter shall be provided by way of refund of service tax paid on the specified services used for export of the said goods; (c) the exporter claiming the exemption has actually paid the service tax on the specified services; (d) no CENVAT credit of service tax paid on the specified services used for export of said goods has been taken under the CENVAT Credit Rules, 2004; 7[(e) Omitted] (f) exemption or refund of service tax paid on the specified services used for export of said goods shall not be claimed except under this notification. 2. The exemption contained in this notification shall be given effect to in the following manner, namely:- (a) the person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the said Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dencing,- (i) export of the said goods; (ii) payment of service tax on the specified services for which claim for refund of service tax paid is filed; (iii) wherever applicable, a copy of the written agreement entered into by the exporter with the buyer of the said goods, as the case may be; (g) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself that the said services have been actually used for export of said goods, refund the service tax paid on the specified services used for export of said goods; (h) where any refund of service tax paid on specified services used for export of said goods has been paid to an exporter but the sale proceeds in respect of the said goods have not been realised by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such service tax refunded shall be recoverable under the provisions of the said Finance Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded. Schedule Sr._No. Taxable Services Condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilizing or fumigating of containers used for export of said goods provided to an exporter. (i) the exporter furnishes a copy of the written agreement entered into with the buyer of the said goods requiring such specialized cleaning of containers used for export of said goods; and (ii) the service provider is accredited by the competent statutory authority to provide such specialized cleaning services. 9. 1Section 65(105)(zza) Services provided for storage and warehousing of said goods. (i) the said goods are stored in a storage or warehouse which is approved by the competent authority; and (ii) the storage or warehouse is exclusively used for the purpose of storage or warehousing of export goods. 10. 2Section 65(105)(f) Services provided by a courier agency to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India. (i) the receipt issued by the courier agency specifies the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of the courier including name and address of the recipient of the courier, and (ii) the exporter produces evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices provided by the said custom house agent and received by the exporter, whether or not relatable to export goods. 14. 3section 65(105)(zm) (i) services provided in relation to collection of export bills, (ii) services provided in relation to export letters of credit such as advising commission, advising amendment, confirmation charges. exporter shall produce evidence to link the use of services specified in column (3) for goods exported. 15. 3Section 65(105)(zzb) Services provided by a commission agent, located outside India, and engaged under a contract or agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him. (i) exporter shall provide agreement or contract or any other document, requiring the commission agent located outside India to provide services to the exporter in relation to sale of export goods, outside India, (ii) exporter shall declare the amount of commission paid or payable to the commission agent in the shipping bill, (iii) commission sought to be remitted is not on export of a canalized item, project exports, or exports financed under lines of credit extended by Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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