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 ..... , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.490 (E), dated the 7 th 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 (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 export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail of the exemption from service tax under Notification No. 31/2012-ST , dated 20 th June, 2012 in respect of service for transport of the said goods by road, which has been used for export of goods and the relevant particulars are as follows. 1. Name of the exporter 2. Service Tax Registration No . 3. Division 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter; (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 certified, would debar me/us for the refund claimed aforesaid. Date: .. Place: Signature and full address of Exporter (Affix stamp) Enclosures: as above [F.No. 334 /1/ 2012-TRU] (Rajkumar Digvijay) Under Secretary to the Government of India ------------------ Notes:- 1. Corrected vide Corrigendum No. F. No.334/1/2012 -TRU, dated 29/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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