We have received many queries relating to allowance of refund claim under notification no. 41/2007 dated 6-10-2007 containing the similar issue that whether an exporter of goods is eligible to claim refund of service tax paid on certain services covered under this notification prior to the date of issue of this notification or prior to the date of inclusion of more services to this notification.
The history of notification no. 41/2007 is as follows:
Sr. No. |
Clause |
Name of the Services |
Date of Insertion |
1. |
Section 65(105)(d) |
Services provided to an exporter by an insurer, including a re-insurer carrying on general insurance business in relation to insurance of said goods |
From the date of notification - i.e. with effect from 6-10-2007 |
2. |
Section 65(105)(zn) |
Services provided for export of said goods |
-do- |
3. |
Section 65(105)(zzh) |
Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where such technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the said goods |
-do- |
4. |
Section 65(105)(zzi) |
Services provided by an inspection and certification agency in relation to inspection and certification of export goods where such technical inspection and certification is required to be undertaken as per written agreement between the exporter and the buyer of the export goods |
-do- |
5. |
Section 65(105)(zzl) |
Services provided for export of said goods |
-do- |
6. |
Section 65(105)(zzp) |
Services provided for transport of said goods from the inland container depot to the port of export |
-do- |
7. |
Section 65(105)(zzzp) |
Services provided for transport of said goods from the inland container depot to the port of export |
-do- |
8. |
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. |
|