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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 ..... port of goods (hereinafter referred 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962) ; (f) the refund claim shall be accompanied by documents evidencing,- (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for transport of said goods from the inland container depot to the port of export - 7. Section 65(105)(zzzp) Services provided for transport of said goods from the inland container depot to the port of export - 8. 1 Section 65(105)(zzzd) Specialized cleaning services namely disinfecting, exterminating, sterilizing 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. 1 Section 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. 2 Section 65(105)(f) Services provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m house agent in relation export goods exported by the exporter. exporter shall produce,- (i) invoice issued by custom house agent for providing services specified in column (3) specifying: (a) number and date of shipping bill, (b) description of export goods, (c) number and date of the invoice issued by the exporter relating to export goods, (d) details of all the charges, whether or not reimbursable, collected by the custom house agent from the exporter in relation to export goods, (ii) details of other taxable services provided by the said custom house agent and received by the exporter, whether or not relatable to export goods. 14. 3 section 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. 3 Section 65(105)(zzb) Services provided by a commission agent, located outside India, and engaged under a contract or agreement or any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill, (b) description of export goods, (c) number and date of the invoice issued by the exporter relating to export goods, (d) details of all the charges, whether or not reimbursable, collected by the clearing and forwarding agent from the exporter in relation to export goods, (ii) details of other taxable services provided by the said clearing and forwarding agent and received by the exporter, whether or not relatable to export goods.] [Click here to see the Form annexed to this notification ] [F.No.341/15/2007-TRU] (G.G. Pai) Under Secretary to the Government of India ********************* Notes : 1. Sr. No. 8 and 9 inserted vide Notification No. 42/2007 dated 29/11/2007 2. Sr. No. 10, 11 and 12 inserted vide Notification No. 3/2008 dated 19/2/2008 3. Sr. No. 13, 14 and 15 inserted vide notification no. 17/2008 dated 1-4-2008 4. Sr. 16, 17 and 18 inserted vide notification no. 24/2008 dated 10-5-2008 w.e.f. 16-5-2008 5. For the words "sixty days", the words "six months" has been substituted vide Notification No. 32/2008 dated 18/11/2008 6. Has been inserted vide Notification No. 32/2008 dated 18/11/2008 7. Has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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