TaxTMI 
TaxTMI 
Sir
Kindly guide whether transport of goods by road for export out of india is covered by Notification No. 42/2012-ST this exp 4 forn need to filed by 15.10.2012.
Exp 4 noti 42/2012 dt 29.06.2012
10 Oct 2012 
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Exemption for export-related road transport services subject to EXP1 registration and biannual EXP2 returns with certified documents.
Notification exempts service tax on goods transport agency services used by an exporter to transport goods to or from container freight stations, inland container depots, ports or airports for export, provided the exporter produces the consignment note, is registered with an export promotion council, holds an Import-Export Code, is registered for service tax, and is liable to pay service tax; invoices must be in the exporter's name. The exporter must notify the jurisdictional Assistant/Deputy Commissioner before availing exemption (EXP1) and file half yearly returns with supporting certified documents and certification (EXP2); non compliance attracts tax with interest. (AI Summary)
Notification exempts service tax on goods transport agency services used by an exporter to transport goods to or from container freight stations, inland container depots, ports or airports for export, provided the exporter produces the consignment note, is registered with an export promotion council, holds an Import-Export Code, is registered for service tax, and is liable to pay service tax; invoices must be in the exporter's name. The exporter must notify the jurisdictional Assistant/Deputy Commissioner before availing exemption (EXP1) and file half yearly returns with supporting certified documents and certification (EXP2); non compliance attracts tax with interest. (AI Summary)