Amendments in notification no. 41/2007 - service tax, dated 6-10-2007 – three more taxable service included for refund in case of export of goods - 24/2008 - Service Tax

Refund for export-related services: foreign currency exchange and supply-for-use services eligible on exporter evidence.

Amendment inserts three service entries making certain services eligible for refund in relation to export of goods: services of purchase or sale of foreign currency, including money changing, provided to an exporter in relation to exported goods; and services of supply of tangible goods for use without transferring possession and effective control, provided to an exporter in relation to goods exported. Refund eligibility is subject to the exporter producing evidence that the services were used in relation to the export of goods.