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

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.