9911796707
TMI BlogExemption to specified services received by exporter of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... , Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.490 (E), dated the 7th July, 2009, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service received by an exporter 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 the whole of the service tax leviable thereon under section 66B of the said Act, subject to the conditions specified in column (3) of the said Table, namely:- Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay service tax under sub-section (2) of section 68 of said Act, read with item (B) of sub-clause (i) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules,1994, for the specified service; (b) the invoice, bill or challan, or any other document by whatever name called issued by the service provider to the exporter, on which the exporter intends to avail exemption, shall be issued in the name of the exporter, showing that the exporter is liable to pay the service tax in terms of item (v) of clause (a); (c) the exporter availing the exemption shall file the return in Form EXP2, every six months of the financial year, within fifteen days of the completion of the said six months; (d) the exporter shall submit with the half ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... … Commissionerate …………… 4 Membership No. the Export Council…………. 5 Name of the Export Council………… 6. Address of the registered / head office of exporter:…….. 7. Tel. No. and e-mail ID of the exporter……..: 8. Import -Export Code No………….. 9. Details of Bank Account (Name of Bank, branch address and account number)…….. I/we undertake that I/we shall comply with the conditions laid down in the said notification and in case of any change in aforementioned particulars; I/We shall intimate the same. Date:….. Place:…….. Signature and full address of Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich 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, commodity-wise) No. Date Date of Let export order Export invoice no Date Description of goods exported Quantity (please mention the unit) FOB value (in rupees in lakh) Table- B Details of specified service used for export of goods, covered under the Shipping Bill or Bill of Export mentioned in Table A in respect of which the exemption has been availed during the six ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
