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TMI BlogSCHEME TO REFUND SERVICE TAX ON TAXABLE SERVICES LINKED TO EXPORTS FURTHER EXTENDEDX X X X Extracts X X X X X X X X Extracts X X X X ..... SCHEME TO REFUND SERVICE TAX ON TAXABLE SERVICES LINKED TO EXPORTS FURTHER EXTENDED X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable services: (i) Services provided by the Goods Transport Agency in relation to transportation of export goods from the place of removal to the actual place of export i.e. inland container depot / port / airport. (Section 65[105][zzp]), (ii) Services provided in relation to transportation of export goods in containers by rail from the place of removal to the actual place of export i.e. in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land container depot / port / airport. (Section 65[105][zzzp]) (iii) Courier Services provided to an exporter in relation to transportation of documents, goods or articles relating to export, to a destination outside India. (Section 65[105][f] of the Finance Act, 1994) Service tax paid by exporters on input services used for export goods is neutralised under various existing schemes. Refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax paid on taxable services, which are not "input services" but could be attributable to export of goods is presently available to ten taxable services: (i) Port Services provided for export. (Section 65[105][zn]) (ii) Other port Services provide for export. (Section 65[105][zzl]) (iii) Services of transport of goods by road from ICD to port of export provided by Goods Transport Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency. (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]) (v) General Insurance Services provided to an exporter in relation to insurance of export goods. (Section 65[105][d]) (vi) Technical testing and Analysis Agency Services in relation to technical testing and analysis of export goods. (Section 65[105 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ][zzh])
(vii) Inspection and Certification Agency Services in relation to inspection and certification of export goods. (Section 65[105][zzi])
(viii) Storage and warehousing service [section 65(105)(zza)]
(ix) Cleaning activity service [section 65(105)(zzzd)]
(x) Business exhibition service [section 65(015)(zzo)]. X X X X Extracts X X X X X X X X Extracts X X X X
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