Exempts the taxable service received by an exporter of goods in relation to GTA and Import of Business Auxiliary Service (Commission)

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....the public interest so to do, hereby exempts the taxable service received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as the said goods), of the description specified in column (3) of the Table below (hereinafter referred to as the specified service), pertaining to sub-clauses of clause (105) of section 65 of the said Act specified in the corresponding entry in column (2) of the said Table, from the whole of the service tax leviable thereon under section 66 and section 66A of the said Act, subject to the conditions specified in column (4) of the said Table, namely:- Table Serial No. Sub-clause Description of the taxable service Conditions (1) (2....

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....; (4) The exporter shall submit with the half yearly return after certification of the same asspecified in clause (g) of the proviso- (i) the original documents showing actual payment of commission to the commission agent; and (ii) a copy of the agreement or contract entered into between the commission agent located outside India and the exporter in relation to sale of export goods, outside India: Provided that- (a) the exemption shall be available to an exporter who,- (i) informs the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory or the regional office or the head office, as the case may be, in Form EXP1, before availing the s....

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....ere the exporter is a proprietorship concern or partnership firm, the documents enclosed with the return shall be certified by the exporter himself and where the exporter is a limited company, the documents enclosed with the return shall be certified by the person authorised by the Board of Directors; (g) where the amount of service tax in respect of the service specified against serial No. 2 of the Table exceeds one per cent. of the free on board value of the export then, the amount in excess of the said one per cent. shall be paid within the period specified under rule 6 of the Service Tax Rules, 1994; [F.No.341/15/2007-TRU] (Prashant Kumar) Under Secretary to the Government of India Form- EXP1 [see Paragraph (a)(i)] ....

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....Commissioner (Stamp) Form- EXP2 [see Paragraph (c))] To, The Deputy Commissioner /Assistant Commissioner of Central Excise Sir, I/We have availed exemption of service tax under Notification No.18/2009-ST. dated 7th July, 2009 in respect of services, namely, the services provided for transport of said goods by road services provided by a commission agent, located outside India and have used the same for export of goods during the period from ...... to..... .. and the relevant particulars are as follows. 1. Name of the exporter. 2. Address of the registered / head office of exporter 3. Tel. No. and e-mail ID of the exporter........: 4. Service Tax Registration No. 5. Division ......... Commissionerate .........