Clarification regarding Service Tax Refund.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... To All Regional Authorities; All Commissioners of Customs; Exporting Community.  Subject: Clarification regarding Service Tax Refund.             Attention is invited to the provision contained in paragraph 2.48.1 to 2.48.3 of FTP wherein it has been stated that Service tax on services linked to exports shall be refunded / e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;   Services availed outside the Country such as Customs House Agent (CHA) Services, Steamer Agent Services, Accountancy Services, Market Research Agency Services, Port Services, Cargo Handling Services, Inspection and Quality Control Services. (b)      Receipt of Export Proceeds by exporters and payment for imports in foreign exchange will not attract ....