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        Case ID :
        Customs, DGFT & SEZ

        Allowance of refund of Service Tax paid on services specified in notification 41/2007, prior to the date of issue or date of inclusion of more services into this notification.

        April 25, 2008

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        We have received many queries relating to allowance of refund claim under notification no. 41/2007 dated 6-10-2007 containing the similar issue that whether an exporter of goods is eligible to claim refund of service tax paid on certain services covered under this notification prior to the date of issue of this notification or prior to the date of inclusion of more services to this notification.

        The history of notification no. 41/2007 is as follows:

        Sr. No.

        Clause

        Name of the Services

        Date of Insertion

        1.

        Section 65(105)(d)

        Services provided to an exporter by an insurer, including a re-insurer carrying on general insurance business in relation to insurance of said goods

        From the date of notification - i.e. with effect from 6-10-2007

        2.

        Section 65(105)(zn)

        Services provided for export of said goods

        -do-

        3.

        Section 65(105)(zzh)

        Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where such technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the said goods

        -do-

        4.

        Section 65(105)(zzi)

        Services provided by an inspection and certification agency in relation to inspection and certification of export goods where such technical inspection and certification is required to be undertaken as per written agreement between the exporter and the buyer of the export goods

        -do-

        5.

        Section 65(105)(zzl)

        Services provided for export of said goods

        -do-

        6.

        Section 65(105)(zzp)

        Services provided for transport of said goods from the inland container depot to the port of export

        -do-

        7.

        Section 65(105)(zzzp)

        Services provided for transport of said goods from the inland container depot to the port of export

        -do-

        8.

        Section 65(105)(zzzd)

        Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter.

         

        Service tax refund entitlement for exporters depends on whether taxed services were specified by the notification and its effective date. Allowance of refund claims concerns exporters' entitlement to reclaim service tax paid on services later specified in the notification; eligibility depends on whether the taxed service is one of the services specified by the notification and the effective date of insertion for that service, with listed services (insurer services, export facilitation services, technical testing and analysis, inspection and certification, transport from inland container depots to port, and specialized cleaning of export containers) treated as covered from the notification's effective date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax refund entitlement for exporters depends on whether taxed services were specified by the notification and its effective date.

                                Allowance of refund claims concerns exporters' entitlement to reclaim service tax paid on services later specified in the notification; eligibility depends on whether the taxed service is one of the services specified by the notification and the effective date of insertion for that service, with listed services (insurer services, export facilitation services, technical testing and analysis, inspection and certification, transport from inland container depots to port, and specialized cleaning of export containers) treated as covered from the notification's effective date.





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                                Topics

                                ActsIncome Tax
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