TMI BlogExempts certain specified taxable services received by an exporter and used for export of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... -Service Tax, dated the 6th October, 2007 , published in the Gazette of India, Extraordinary, vide number G.S.R. 645(E), dated the 6th October, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Table below (hereinafter referred to as specified services) received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as said goods) pertaining to sub-clauses of clause(105) of section 65 of the said Act specified in the corresponding entry in column(2) of the said Table, from the wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1; (c) the exporter who is not so registered under the provisions referred to in clause (b), shall before filing a claim for refund of service tax, file a declaration in Form A-2 with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having the jurisdiction over the registered office or the head office, as the case may be, of such exporter; (d) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the exporter, referred to in clause (c), within seven days from the date of receipt of the said Form A-2; (e) the exporter, referred to in clause (b) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of the exporter, showing payment for such service availed and the service tax payable shall be submitted in original after being certified in the manner specified in sub-clauses (E) and (F); (E) the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be certified by the exporter himself and where the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors; (F) the documents enclosed with the claim shall contain a certificate from the exporter or the authorised person to the effect that specified service, to which the document pertains, has been received, the service tax payable thereon has been paid an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) , including any extension of such period, such service tax refunded shall be recoverable under the provisions of the said Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded:- Table Sr.No. Classification of sub-clauses of clause (105) of section 65 of the said Act Taxable Services Conditions (1) (2) (3) (4) 1. (d) Service provided to an exporter by an insurer, including a reinsurer carrying on general insurance business in relation to insurance of said goods. Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (zzzp) (i) Service provided for transport of said goods from the inland container depot to the port of export, and (ii) 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. Invoice issued by the exporter in relation to export goods shall indicate the inland container depot or port or airport from where the goods are exported. 8. (zzzd) Specialised cleaning services namely disinfecting, exterminating, sterilising or fumigating of containers used for export of said goods provided to an exporter. 9. (zza) Service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment, confirmation charges; (iii) Service of purchase or sale of foreign currency, including money changing provided to an exporter in relation to export goods. 13. (zzk) Service of purchase or sale of foreign currency including money changing provided to an exporter in relation to export goods. 14. Service of supply of tangible goods for use, without transferring right of possession and effective control of tangible goods, provided to an exporter in relation to goods exported by the exporter. 15. (zzzzj) (j) Service provided by a clearing and forwarding agent in relation to export goods exported by the exporter. Exporter shall produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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