SERVICES PROVIDED TO EXPORTER

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..... SERVICES PROVIDED TO EXPORTER
Query (Issue) Started By: - LAXMIKANT ARORA Dated:- 1-5-2014 Last Reply Date:- 3-5-2014 Service Tax
Got 2 Replies
Service Tax
Dear Sir, A registered service provider has provided fabrication services to an exporter ( who is not an exporting unit in SEZ).Now I want to know whether these services are exempt or any input refund by the exporter can be claime .....

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..... d or not in the following cases: 1. When only services are provided. 2. When services are provided as well as goods used are also provided by the service provider in works contract I also want to know WCT taxability in the abovesaid case. In anticipation for your reply. THANKS & REGARDS Reply By Madhukar N Hiregange: The Reply: Fabrication amounting to manufacture- where a new product which is di .....

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..... stinct emerges. This could be liable for central excise. exemption is 150 lakhs [ whether the raw material is own or not is not relevant. When process does not amount to manufacture then ST would be applicable unless one is working under Not.214/86 - where the principal takes the onus of discharging the duty if any. In WCT the ST would be chargable on the service component- actuals or 40, 60,70 .....

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..... percent as per the type of transaction Reply By LAXMIKANT ARORA: The Reply: Dear sir In the case discussed above please tell the service tax rate and WCT rates in fabrication services to exporter in both the cases.I also request you to state the relevant notification and section of the acts applicable. In anticipation for your reply.
Discussion Forum - Knowledge Sharing .....

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