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of <h1>Refunds Allowed for Service Tax Paid by Clearing and Forwarding Agents on Export Services; Previous Exemption Withdrawn.</h1> The circular addresses a clarification regarding the refund of Service Tax for services provided by Clearing and Forwarding Agents in relation to export goods. It refers to a previous policy circular that stated such services were not subject to Service Tax. However, a new notification from the Department of Revenue now permits refunds of Service Tax paid on these services. Consequently, the earlier clause exempting these services from Service Tax is withdrawn. This update is communicated to all relevant authorities and the exporting community, following approval from the competent authority.
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