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TMI BlogEXP-2 ReturnX X X X Extracts X X X X X X X X Extracts X X X X ..... EXP-2 Return X X X X Extracts X X X X X X X X Extracts X X X X ..... rovide Notification or whatsoever . Thanks and Regards, SNEHAL SHAH Reply By Rajagopalan Ranganathan: The Reply: Sir, In respect of Goods Transport Agency service service tax on such service is liable to be paid 100% either by the consignee or consignor. In the case of export the exporter has to be the service tax. If he does not want to pay service tax on such service he has to follow the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure prescribed by Notification No. 31/2012-ST dated 20.6.2012 (with effect from 1.7.2012). OR You can pay the service tax on such service and then claim the refund of the same under rule5 of CENVAT Credit Rules, 2004 as amended with effect from 14.3.2006. Reply By YAGAY AND SUN: The Reply: We have read somewhere in the Budget 2015 that there is no requirement to furnish EXP- 2 w.e.f. 01-04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2015. Will explore and share with you. Reply By HARIDAS Sreedharan: The Reply: Any feed back on the query raised by Mr Snehal Shah? HARIDAS Reply By Rajagopalan Ranganathan: The Reply: Sir, Notification No. 31/2012-ST dated 20.6.2012 was amended by Notification No. 4/2015-ST dated 1.3.2012 by inserting the words "port. airport or land customs station" for the words "port or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airport." This is the only amendment made to Notification No. 31/2012-ST. I have not come across any other amendment to Notification No.31/2012-ST. Therefore the filing of EXP-2 by an exporter of service prevails. X X X X Extracts X X X X X X X X Extracts X X X X
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