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of <h1>Service Tax Exemption for Exporters: Refund Mechanism and Eligible Services Under Notification No. 41/2007</h1> Notification No. 41/2007-Service Tax, dated October 6, 2007, exempts certain taxable services received by exporters and used for the export of goods from service tax. This exemption is granted through a refund mechanism, provided the exporter has paid the service tax and not claimed CENVAT credit. The notification outlines specific procedures for claiming the refund, including filing with the appropriate Central Excise authority and submitting necessary documentation. It also lists various services eligible for exemption, such as insurance, technical testing, transport, and warehousing, with conditions for each service type. This notification was later superseded by Notification No. 17/2009.
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