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of <h1>India's Notification No. 40/2007: Service Tax Refunds for Exporters on Port and Inland Transport Services</h1> The Government of India issued Notification No. 40/2007 on September 17, 2007, exempting certain taxable services received by exporters and used for exporting goods from service tax. This exemption is provided through a refund mechanism, contingent upon the exporter having paid the service tax on specified services. The refund claim must be filed quarterly with supporting documents. If the sale proceeds are not realized within the period allowed under the Foreign Exchange Management Act, the refunded tax may be recovered. The services eligible for this refund include port services and transportation of goods from inland depots to ports.
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