Clarification of Notification No. 41/2012-ST dated 29-06-2012

[Ashok Chopra]

Respected Forum,

As per Notification No. 41/2012-ST dated 29-06-2012, it is mentioned that 'Specified Services' means:

i  in the case of excisable goods, taxable ser ices that have been used BEYOND THE 'PLACE OF REMOVAL' for the export of said goods

ii  in the case of goods other than (i) above, taxable services used for the export of said goods In the light of above notification:-

My query :- Is it only the output services provided to me by CHA, Transporter and Terminal Handling Charges by agency for the export of goods

or

can avail refund on the service tax paid on input services like Supply of  Manpower Power, Security Services, Renting of immovable property and other services used for the manufacture of export?

pls guide me accordingly

AI Summary

Clarification on Refund Eligibility Under Notification 41/2012-ST for Service Tax on Export-Related Input Services. A participant in a discussion forum sought clarification regarding Notification No. 41/2012-ST, dated June 29, 2012, which defines 'Specified Services' related to service tax on exports. The query asked whether refunds could be claimed on service tax paid for input services such as manpower supply, security services, and renting of property used in manufacturing exports, or if it only applied to output services like those provided by customs house agents, transporters, and terminal handling charges. The response directed the inquirer to a previous discussion for further information.