TaxTMI 
TaxTMI 
The Notifn. No. 41/2007-ST dated 06-10-2007 as amended at Sl. No.15 of the Schedule ,exempts the services provided by commission agents located outside india and engaged under a contract or agreement or any other docueedment by the exporter in india to act on behalf of the exporter to cause sale of goods exported by him under certain conditions.Now,the refund of service tax is not granted for the reason that exporter have claimed DEPB.
Refund under notification No.41/2007
28 Jan 2009 
1 Reply 
2529 Views Asked by
Service tax exemption for specified export services requires statutory conditions and does not preclude availing DEPB.
Notification No.41/2007-ST exempts services by commission agents outside India for exporters subject to conditions: exporter must claim exemption for specified services used for export, seek refund of service tax actually paid, not take CENVAT credit on those services, export goods without availing service-tax drawback, and claim exemption or refund only under the notification. The notification contains no prohibition against availing DEPB, so rejection based solely on DEPB is unsupported. (AI Summary)
Notification No.41/2007-ST exempts services by commission agents outside India for exporters subject to conditions: exporter must claim exemption for specified services used for export, seek refund of service tax actually paid, not take CENVAT credit on those services, export goods without availing service-tax drawback, and claim exemption or refund only under the notification. The notification contains no prohibition against availing DEPB, so rejection based solely on DEPB is unsupported. (AI Summary)