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TMI BlogExempts certain specified taxable services 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 ..... , published in the Gazette of India, Extraordinary, vide number G.S.R. 645(E), dated the 6th October, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Table below (hereinafter referred to as specified services) received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as said goods) pertaining to sub-clauses of clause(105) of section 65 of the said Act specified in the corresponding entry in column(2) of the said Table, from the whole of the service tax leviable thereon unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions referred to in clause (b), shall before filing a claim for refund of service tax, file a declaration in Form A-2 with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having the jurisdiction over the registered office or the head office, as the case may be, of such exporter; (d) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the exporter, referred to in clause (c), within seven days from the date of receipt of the said Form A-2; (e) the exporter, referred to in clause (b) or (c) , shall file the claim for refund of service tax to the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x payable shall be submitted in original after being certified in the manner specified in sub-clauses (E) and (F); (E) the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be certified by the exporter himself and where the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors; (F) the documents enclosed with the claim shall contain a certificate from the exporter or the authorised person to the effect that specified service, to which the document pertains, has been received, the service tax payable thereon has been paid and the specified service has been used for export of goods under the shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange 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 Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded:- Table Sr.No. Classification of sub-clauses of clause (105) of section 65 of the said Act Taxable Services Conditions (1) (2) (3) (4) 1. (d) Service provided to an exporter by an insurer, including a reinsurer carrying on general insurance business in relation to insurance of said goods. Exporter shall submit document issued by the insurer, including re-insurer, for payment of insurance premium and the document shall be specific to export goods and shall be in the name of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the exporter in relation to export goods shall indicate the inland container depot or port or airport from where the goods are exported. 8. (zzzd) Specialised cleaning services namely disinfecting, exterminating, sterilising or fumigating of containers used for export of said goods provided to an exporter. 9. (zza) Service provided for storage and warehousing of said goods. 10. (f) Service provided by a courier agency to an exporter in relation to transportation of timesensitive documents, goods or articles relating to export, to a destination outside India. (i) The receipt issued by the courier agency shall specify the importer exporter code (IEC) number of the exporter, export invoice number, nature of courier, destinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter. 15. (zzzzj) (j) Service provided by a clearing and forwarding agent in relation to export goods exported by the exporter. Exporter shall produce,- (i) invoice issued by clearing and forwarding 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 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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