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Clarification of Notification No. 41/2012-ST dated 29-06-2012 - Service Tax

Issue Id: - 4650
Dated: 5-9-2012
By:- Ashok Chopra
Clarification of Notification No. 41/2012-ST dated 29-06-2012

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Respected Forum,

As per Notification No. 41/2012-ST dated 29-06-2012, it is mentioned that "Specified Services" means:

i  in the case of excisable goods, taxable ser ices that have been used BEYOND THE "PLACE OF REMOVAL" for the export of said goods

ii  in the case of goods other than (i) above, taxable services used for the export of said goods In the light of above notification:-

My query :- Is it only the output services provided to me by CHA, Transporter and Terminal Handling Charges by agency for the export of goods


can avail refund on the service tax paid on input services like Supply of  Manpower Power, Security Services, Renting of immovable property and other services used for the manufacture of export?

pls guide me accordingly

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Posts / Replies


Dated: 5-9-2012
By:- Pradeep Khatri

Please find reply as submitted in the query no. 4651

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