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of <h1>India Amends Service Tax Notification: Exempts Services Used by Exporters, Sets Refund Limits Based on FOB Value</h1> The Government of India, through Notification No. 17/2008-Service Tax, amends Notification No. 41/2007-Service Tax to exempt specific taxable services used by exporters for exporting goods. The amendment adds provisions for services provided by custom house agents, services related to export bill collection and export letters of credit, and services by commission agents located outside India. Exporters must provide relevant documentation to substantiate the use of these services for export activities. The refund of service tax is limited to the actual amount paid or calculated on 2% of the FOB value of export goods, whichever is less. This notification is effective upon publication.
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