Clarification regarding Service Tax Refund.

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....larification regarding Service Tax Refund. <br>News and Press Release<br>Dated:- 11-4-2008<br><BR>DGFT has clarified the issues relating to service tax refund and issued a circular no. 1 (RE-08)/2004-2009 dated 11-4-2008. A. In the circular it is clarified that the following services related to Export of Services can not be subject to service tax (i) Participation in Exhibition outside the coun....

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....try; (ii) 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. It further states that following services is not liable to service tax: Receipt of Export Proceeds by exporters and payment for imports in fore....

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....ign exchange will not attract Service Tax under the newly introduced "Foreign Exchange Dealer" Service. Clearing and Forwarding (C&F) Agency Service is not leviable to Service Tax; Loading and un-Loading Service falls under the taxable service "Cargo Handling Service" as defined under Section 65(23) of the Finance Act, 1994 which specifically excludes handling of export cargo from the levy of S....

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....ervice Tax. Accordingly, loading and un-loading of export cargo does not attract service tax; C. In the circular it is stated that: Department of Revenue have issued Service Tax Notifications from time to time stipulating the methodology to refund the service tax paid on exports Further, while notifying new areas for imposition of Service Tax, Department of Revenue would simultaneously issue R....

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....efund Notifications for such Services rendered for exports wherever linkage could be established with exports by verifiable methods. DGFT policy circular no. 1 (RE-08)/2004-2009 dated 11-4-2008.<BR> News - Press release - PIB....