Amends Notification No. 41/2007 - Exempts certain taxable services specified in the Schedule received by an exporter and used for export of goods - 33/2008 - Service Tax

Exemption for clearing and forwarding agent services: conditional documentary proof required for export-related service tax relief.

The notification inserts an exemption for services provided by a clearing and forwarding agent in relation to export goods exported by the exporter, conditional on the exporter producing the agent's invoice specifying shipping bill number and date, description of export goods, the exporter's invoice number and date relating to the goods, and details of all charges collected by the agent, together with details of other taxable services provided by that agent to the exporter; it also substitutes a revised percentage against Sr.No.15 item (vi), omits a proviso sub paragraph in paragraph 1, and removes item (iii) in serial No.10 of the Form.