TaxTMI 
TaxTMI 
TaxTMI 
Exemption from Service tax on taxable services used in export of goods — Conditions and procedures
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....ax paid on these taxable services, which are attributable to exports even if they are not used as input services, shall be refunded to exporters. 2. Notifications No. 41 /2007-S.T., dated 6-10-07 and No. 43/2007-S.T., dated 29-11-07 provide that the service tax paid on the specified taxable services by exporters shall be refunded in the prescribed manner subject to the conditions specified therein. The exemption from service tax notified is by way of reimbursement of service tax paid and is allowed provided linkage to export is established. 3. The laid down in the said Notifications, the exemption shall be claimed by the manufacturer-exporter or merchant exporter of the goods and shall be provided by way of refund of service tax paid on t....
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....filing a claim for refund of service tax under this notification, file a declaration in the Form annexed to the Notification with the jurisdictional Deputy/Assistant Commissioner of Service tax; (e) The jurisdictional Deputy/Assistant Commissioner of Service Tax shall, after due verification, allot a service tax code (STC) number to the exporter within seven days from the date of receipt of the said Form; The claim for refund shall be filed on a quarterly basis, within sixty days from the end of the relevant quarter during which the goods have been exported : The said goods shall be deemed to have been exported on the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportat....
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....orter with the buyer of the said goods, as the case may be; (g) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself that the said services have been actually used for export of said goods, refund the service tax paid on the specified services used for export of said goods as envisaged in the said notifications; (h) Where any refund of service tax paid on specified services used for export of said goods has been paid to an exporter but the sale proceeds in respect of the said goods have not been realized by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any exten....
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.... on the specified services used for export of said goods is availed/taken under the Cenvat Credit Rules, 2004; (iii) The said goods are exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; and (iv) I/We shall maintain records pertaining to export goods and the taxable services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorized in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise/Service tax as the case may be. (Signature of th....
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....ices provided by an inspection and certification agency in relation to inspection and certification of export goods where such technical inspection and certification is required to be undertaken as per written agreement between the exporter and the buyer of the export goods (i) the exporter furnishes a copy of the written agreement entered into with the buyer of the said goods requiring inspection and certification of the said goods; and (ii) the invoice issued by the service provider shall be specific to export goods and shall be in the name of the exporter. 5. Section 65(105)(zzl) Services provided for export of said goods - 6. Section 65(105)(zzp) Services provided for transport of said goods from the inland container depot to t....
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....r produces evidence to link the use of courier service to export goods. 11. Section 65(105)(zzp) Services provided to an exporter in relation to transport of export goods directly from the place of removal, to inland container depot or port or airport, as the case may be, from where the goods are exported. (By road) (i) Export goods are transported directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported, (ii) Invoice issued by the exporter in relation to export goods shall indicate the name of the inland container depot or port or airport from where the goods are exported, (iii) Details of exporter's invoice relating to export goods are specifically mention....