Regarding Exemption under Vishesh Krishi and Gram Udyog Yojana (VKGUY)

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....gainst a scrip by a person located in the taxable territory, from the whole of the service tax leviable thereon under section 66B of the said Act. 2. Application. - This notification shall be applicable to the Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.13.2 of the Foreign Trade Policy. 3. The exemption shall be subject to the following conditions, namely:-      (a) that the scrip is issued against exports of the products listed in Appendix 37A of the Handbook of Procedures, Volume I:           Provided that the following categories of exports (sp....

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....r be the person to whom the scrip was originally issued or a transferee-holder, presents the scrip to the said Customs Authority along with a letter and an invoice or challan or bill, as the case may be, issued under rule 4A of the Service Tax Rules, 1994 by the service provider indicating details of his jurisdictional Central Excise Officer (hereinafter referred to as the said Officer) and the description, value of the taxable service provided or agreed to be provided and service tax leviable thereon;      (e) that the said Customs Authority, taking into account the debits already made under notification number 95/2009-Customs, dated the 11th September, 2009, notification No.32/2012-Central Excise, dated the 9th July, 201....

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.... record of payment of such service tax and interest, if any;      (j) that the service provider retains a copy of the scrip, debited by the said Customs Authority and verified by the said Officer and duly attested by the holder of the scrip, in support of the provision of taxable services under this notification; and      (k) that the said holder of the scrip, to whom the taxable services were provided or agreed to be provided shall be entitled to avail the drawback or CENVAT credit of the service tax leviable under section 66B of the said Act, against the service tax debited in the scrip and validated by the said Officer. 4. Any amount due to the Central Government under this notification shall be rec....