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EXEMPTION AGAINST SCRIPS IN SERVICE TAX

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 31-7-2015 - Vide Notification Nos. 6/2013-ST, 7/2013-ST and 8/2013-ST, all dated 18.4.2013, Central Government has exempted the taxable services provided or agreed to be provided against a scrip by a person located in the taxable territory subject to certain conditions. Specific Exemptions against Scrips The specific exemptions against notified scrips are as under:- (a) Notification No. 6/2013-ST dated 18.4.2013 Exemption for focus market scheme d .....

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he Focus Product Scheme duty credit scrip issued to an exporter by the Regional Authority in terms of Para 3.15 of Foreign Trade Policy. The scrip should be issued against export of products listed in Appendix 37D of the Hanbook of Procedures, Volume 1. (c) Notification No. 8/2013-ST dated 18.4.2013 Exemption to the Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) duty credit scrip issued to an exporter by the Regional Authority in terms of Para 3.13.2 of th .....

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