TMI BlogExemption in respect of services used in relation to export of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... ter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as the said goods), of the description specified in column (2) of the Table below (hereinafter referred to as the specified service), from so much of the service tax leviable thereon under section 66B of the said Act, as is 1 [ *** ] calculated on a value up to ten percent of the free on board value of export goods for which the said specified service has been used, subject to the conditions specified in column (3) of the said Table, namely:- Table Sr. No. Description of the taxable service Conditions (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory or the regional office or the head office, as the case may be, in Form EXP3 appended to this notification, before availing the said exemption; (ii) is registered with an export promotion council sponsored by the Ministry of Commerce or the Ministry of Textiles, as the case may be; (iii) is a holder of Import-Export Code Number; (iv) is registered under section 69 of the said Act; (v) is liable to pay service tax under sub-section (2) of section 68 of said Act, read with item (G) of sub-clause (i) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules,1994 , for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id within the period specified under rule 6 of the Service Tax Rules, 1994 , on such amount, which is in excess of the said ten per cent; 2. This notification shall come into force on the 1 st day of July, 2012. Form EXP3 [See item (i) of clause (a) of proviso ] S.No---------------------- (to be filled in by the office of jurisdictional Assistant / Deputy Commissioner) To, The Deputy Commissioner /Assistant Commissioner of Central Excise Sir, I/We intend to avail of the exemption from service tax under Notification No. /2012-ST, dated .June, 2012 in respect of services provided by a commission agent located outside India, which have been used for export of goods and the relevant particulars are as follows : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and e-mail ID of the exporter ..: 4. Service Tax Registration No . 5. Division Commissionerate 6. Membership No. Of the Export Council 7. Import Export Code No .. 8. Name of the Export Council .. 9. Details of Bank Account (Name of Bank, branch address and account number) .. Table-A Sr. No. Details of goods exported (on which exemption of service tax availed) during the six months ending on .. Details of Shipping Bill/ Bill of export (Please enclose self attested copy of Shipping Bill or Bill of Export) and Details of goods exported (in case of exports of more than one commodity, please fill in the proforma, com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 . Declaration:- I / We hereby declare that- (i) I have complied with all the conditions mentioned in Notification No. /2012-ST, dated . June, 2012; (ii) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter; (iii) no CENVAT credit of service tax paid on the specified service used for export of said goods taken under the CENVAT Credit Rules, 2004 ; (iv) I / we, am/ are enclosing all the required documents. Further, I understand that failure to file the return within stipulated time or non-enclosure of the required document, duly c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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