Amendment in Notification No. 41/2007 S.T. dated 6/10/2007 ((Exempts certain taxable services specified in the Schedule received by an exporter and used for export of goods)) - 042/2007 - Service Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Export-related service exemption: specialized container cleaning and approved storage exempt when contractual and accreditation conditions are met. Amendment adds exemptions for export-related services: specialized cleaning of export containers is exempt if the exporter supplies a copy of the written agreement with the buyer requiring such cleaning and the service provider is accredited by the competent statutory authority; storage and warehousing services are exempt when goods are stored in a storage or warehouse approved by the competent authority and the facility is used exclusively for export goods. The notification is effective on publication in the Official Gazette.
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.
Export-related service exemption: specialized container cleaning and approved storage exempt when contractual and accreditation conditions are met.
Amendment adds exemptions for export-related services: specialized cleaning of export containers is exempt if the exporter supplies a copy of the written agreement with the buyer requiring such cleaning and the service provider is accredited by the competent statutory authority; storage and warehousing services are exempt when goods are stored in a storage or warehouse approved by the competent authority and the facility is used exclusively for export goods. The notification is effective on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.