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TMI BlogExport of Service through a Merchant TraderX X X X Extracts X X X X X X X X Extracts X X X X ..... We are a Merchant Exporter we exported a Machinery to Congo after buying it from local market. After 4 months once the Machinery reached congo We sent a guy for installation of the same. Now how do we do invoicing of such services exported through us. Local Service Provider raised Invoice in our name and we will raise invoice against Congo party. Does the service will be chargeable of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax? Is there any Form like VAT-15 and H - Form for exemption of such export of services? In which purpose code we have to receive payment of such export service? - Reply By MARIAPPAN GOVINDARAJAN - The Reply = The service receiver is in Congo, a non taxable territory and the service is also received in Congo, i.e., non taxable territory. Therefore no service tax is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied. - Reply By Rahul Agrawal - The Reply = But Invoice by service provider is made in the name of Merchant Exporter. So how can he show that it is export service? And how Merchant export will raise bill to congo and clear E-BRC for the same? - Reply By YAGAY AND SUN - The Reply = Please check our earlier reply on your query so raised. - Reply By Ganeshan Kalyani - The Reply = I concur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the views of the experts. The service provided and received is outside the taxable territory. The provision of Finance Act is not applicable. Hence no service tax. - Reply By Ganeshan Kalyani - The Reply = Please refer Rule 4 : Place of provision of performance based services - Reply By Rajagopalan Ranganathan - The Reply = Sir, Since the service provider ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s charged you service tax, you claim the refund of the same under rule 5 of Cenvat Credit Rules, 2004 since you cannot use the service tax paid by you for the reason that you are a merchant exporter and you cannot use the credit of the service tax paid. - Reply By YAGAY AND SUN - The Reply = If you are providing any taxable service then you can avail the CENVAT credit otherwise seek the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und route. - Reply By Ganeshan Kalyani - The Reply = Refund provision seems to be useful here. - Reply By YAGAY AND SUN - The Reply = Facts and legal provisions both shall determine which route is feasible. Form H is a form prescribed under CST Act, 1956 for deemed exports. - Reply By Kishan Barai - The Reply = Foreign Exchange earnings earned by services must to certified by CA, Quarte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly returns of forex earnings with export promotion council. Application has to be submitted online at DGFT site and you must have digital signature for filing the same. You can also get benefits of SEIS if your preceding years income crosses 15,000$ - Reply By Kishan Barai - The Reply = It is very obvious that no service tax would be chargeable in your case. - Export of Service through a Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchant Trader - Query Started By: - Rahul Agrawal Dated:- 1-10-2016 Customs - Import - Export - Customs - SEZ - Got 11 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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