TMI BlogExemption from Service tax on taxable services used in export of goods — Conditions and proceduresX X X X Extracts X X X X X X X X Extracts X X X X ..... mption from service tax notified is by way of reimbursement of service tax paid and is allowed provided linkage to export is established. 3. The laid down in the said Notifications, the exemption shall be claimed by the manufacturer-exporter or merchant exporter of the goods and shall be provided by way of refund of service tax paid on the notified services used for export of the said goods. The refund is eligible to the exporter of the goods, only if, it is shown that Cenvat credit of service tax is paid on the notified services used for export of said goods. Further it shall also be shown that Cenvat credit of service tax paid has not been taken under the Cenvat Credit Rules, 2004 and goods have been exported without availing drawback of service tax paid on the notified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. 3. The procedure for exemption under the said notification shall be as follows:- (a) The person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the Finance Act, 1994 shall pay service tax as applicable on the notified services used for export of the said goods. (b) Where the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration form. In case the S. Tax Registration Number is not mentioned in the Invoice/bill issued by the service provider in accordance with the Sec. 4A of the Finance Act, 1994 the same should obtained before filing the refund claim. Claimants are advised upon to bifurcate their total refund claim into individual service tax components, taxable Service wise, for early processing of the claim correct disbursement of refund. (iii) Wherever applicable, a copy of the written agreement entered into by the exporter with the buyer of the said goods, as the case may be; (g) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself that the said services have been actually used for export of said goods, refund the service tax paid on the specified services used for export of said goods as envisaged in the said notifications; (h) Where any refund of service tax paid on specified services used for export of said goods has been paid to an exporter but the sale proceeds in respect of the said goods have not been realized by or on behalf of the exporter in India within the period allowed under the Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise/Service tax as the case may be. (Signature of the applicant/authorized person with stamp) Date : ................ Place: ................ List of Services covered under schedule of Notification No. 43/2007-S.T., dated 29-11-07 and Notification No. 41/2007-S.T., dtd. 6-10-07, as amended by Notifications No. 42/2007-S.T., dated 29-11-07, Notification No. 03/2008-S.T., dtd. 19-2-08 Notification No. 17/2008-S.T., dated 1-4-08. Sr.No. Classification under Finance Act, 1994 Description Conditions 1 2 3 4 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 (i) Document issued by the insurer, including re-insurer, for payment of insurance premium shall be specific to export goods and shall be in the name of the exporter. 2. Section 65(105)(zn) Services provided for export of said goods - 3. Section 65(105)(zzh) Services prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) The said goods are stored in a storage or warehouse which is approved by the competent authority; and (ii) The storage or warehouse is exclusively used for the purpose of storage or warehousing of export goods." 10. Section 65(105)(f) Services provided by a courier agency to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India. (i) The receipt issued by the courier agency specifies the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of the courier including name and address of the recipient of the courier; and (ii) The exporter produces evidence to link the use of courier service to export goods. 11. Section 65(105)(zzp) Services provided to an exporter in relation to transport of export goods directly from the place of removal, to inland container depot or port or airport, as the case may be, from where the goods are exported. (By road) (i) Export goods are transported directly from the place of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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