G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.40/2007-Service Tax, dated the 17th September, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 601(E) dated the 17th September, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Schedule (hereinafter referred to as specified services) received by an exporter and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66 and section 66A of the said Finance Act, subject to the conditions specified in the corresponding entry in column (4) of the Schedule:
Provided that-
(a) the exemption shall be claimed by the exporter of the goods for the specified services received and used by the exporter for export of the said goods;
(b) the exemption claimed by the exporter shall be provided by way of refund of service tax paid on the specified services used for export of the said goods;
(c) the exporter claiming the exemption has actually paid the service tax on the specified services;
(d) no CENVAT credit of service tax paid on the specified services used for export of said goods has been taken under the CENVAT Credit Rules, 2004;
(e) Omitted;
(f) exemption or refund of service tax paid on the specified services used for export of said goods shall not be claimed except under this notification.
2. The exemption contained in this notification shall be given effect to in the following manner, namely:-
(a) the person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the said Finance Act shall pay service tax as applicable on the specified services provided to the exporter and used for export of the said goods, and such person shall not be eligible to claim exemption for the specified services:
Provided that where the exporter of the said goods and the person liable to pay service tax under sub-section (2) of section 68 for the said services are the same person, then in such cases exemption for the specified services shall be claimed by that person;
(b) the exporter shall claim the exemption by filing a claim for refund of service tax paid on specified services:
(i) the manufacturer-exporter of the said goods shall file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture or warehouse, and
(ii) the exporter, other than a manufacturer-exporter, shall file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter;
(c) the exporter who is not registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Finance Act or the rules made thereunder, shall, prior to filing a claim for refund of service tax under this notification, file a declaration in the Form annexed hereto with the respective jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be;
(d) the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, 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;
(e) the claim for refund shall be filed on a quarterly basis, within six months from the end of the relevant quarter during which the said goods have been exported:
Provided that 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 exportation under section 51 of the Customs Act, 1962 (52 of 1962);
(f) the refund claim shall be accompanied by documents evidencing,-
(i) export of the said goods;
(ii) payment of service tax on the specified services for which claim for refund of service tax paid is filed;
(iii) wherever applicable, a copy of the written agreement entered into by the exporter 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;
(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 realised 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 extension of such period, such service tax refunded shall be recoverable under the provisions of the said Finance Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded.
(ia) where the buyer of the said goods does not require testing and analysis of the said goods, but testing is statutorily stipulated by domestic rules and regulations, the exporter shall furnish copy of such rules or regulations stipulating testing and analysis 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.
(ii) the service provider is accredited by the competent statutory authority to provide such specialized cleaning services.
(ii) the storage or warehouse is exclusively used for the purpose of storage or warehousing of export goods.
(ii) the exporter produces evidence to link the use of courier service to export goods.
(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 mentioned in the lorry receipt and the corresponding shipping bill,
(iv) exporter shall declare in the refund claim indicating whether such service has been received from the said service provider for purposes other than for export.
(ii) invoice issued by the exporter in relation to export goods shall indicate the inland container depot or port or airport from where the goods are exported,
(i) invoice issued by custom house agent for providing services specified in column (3) specifying:
(a) number and date of shipping bill,
(b) description of export goods,
(c) number and date of the invoice issued by the exporter relating to export goods,
(d) details of all the charges, whether or not reimbursable, collected by the custom house agent from the exporter in relation to export goods,
(ii) details of other taxable services provided by the said custom house agent and received by the exporter, whether or not relatable to export goods.
(ii) services provided in relation to export letters of credit such as advising commission, advising amendment, confirmation charges.
(ii) exporter shall declare the amount of commission paid or payable to the commission agent in the shipping bill,
(iii) commission sought to be remitted is not on export of a canalized item, project exports, or exports financed under lines of credit extended by Government of India or EXIM Bank, or exports made by Indian partners towards equity participation in an overseas joint venture or wholly owned subsidiary,
(iv) documents evidencing actual export of goods,
(v) documents evidencing actual payment of commission to the commission agent,
(vi) refund of service tax shall be restricted to actual amount of service tax paid or service tax calculated on ten per cent. of FOB value of export goods, whichever is less.
(i) invoice issued by clearing and forwarding agent for providing services specified in column (3) specifying:
(d) details of all the charges, whether or not reimbursable, collected by the clearing and forwarding agent from the exporter in relation to export goods,
(ii) details of other taxable services provided by the said clearing and forwarding agent and received by the exporter, whether or not relatable to export goods.
Form
1. Name of the exporter :
2. Address of the registered office or head office of the exporter :
3. Permanent Account Number (PAN) of the exporter :
4. Import Export Code (IEC) of the exporter :
5. Details of Bank Account of the exporter :
(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :
6. (a) Constitution of exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)]
(b) Name, address and telephone number of proprietor /partner /director
7. Description of export goods:
8. Description of taxable services received by the exporter for use in export goods
9. Name, designation and address of the authorized signatory / signatories:
10. I / We hereby declare that-
(i) the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the exporter;
(ii) no CENVAT credit of service tax paid on the specified services used for export of said goods shall be taken under the CENVAT Credit Rules, 2004;
(iii) Omitted;
(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 authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.
(Signature of the applicant / authorized person with stamp)
Date:
Place:
(G.G. Pai)
Under Secretary to the Government of India