Exempts the taxable service received by an exporter of goods in relation to GTA and Import of Business Auxiliary Service (Commission) - 18/2009 - Service Tax
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Service Tax Exemption for export related road transport and foreign commission services, subject to documentation and compliance. Exempts from service tax certain services used by exporters: road transport of export goods from container freight stations, inland container depots or place of removal to port or airport, and services of commission agents located outside India engaged to cause sale of exported goods. The exemption is subject to production of consignment notes for transport services, declaration of commission in shipping documentation, a ceiling linked to free on board value for commission services, specified exclusions, prior intimation in Form EXP1, and filing of certified half yearly returns in Form EXP2 with supporting originals and declarations.
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 Exemption for export related road transport and foreign commission services, subject to documentation and compliance.
Exempts from service tax certain services used by exporters: road transport of export goods from container freight stations, inland container depots or place of removal to port or airport, and services of commission agents located outside India engaged to cause sale of exported goods. The exemption is subject to production of consignment notes for transport services, declaration of commission in shipping documentation, a ceiling linked to free on board value for commission services, specified exclusions, prior intimation in Form EXP1, and filing of certified half yearly returns in Form EXP2 with supporting originals and declarations.
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