Exporters allowed Refund of Service Tax on 3 more services

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Exporters allowed Refund of Service Tax on 3 more services

AIT News Network

NEW DELHI. Government has extended vide Service Tax Notification No. 3/2008 dated 19.2.2008.the scheme to refund service tax paid by exporters on taxable services, which are not in the nature of “input services” but could be linked to export of goods, to following three more taxable services.

(i) Services provided by the Goods Transport Agency in relation to transportation of export goods from the place of removal to the actual place of export i.e. inland container depot / port / airport. (Section 65[105][zzp]),

(ii) Services provided in relation to transportation of export goods in containers by rail from the place of removal to the actual place of export i.e. inland container depot / port / airport. (Section 65[105][zzzp])

(iii) Courier Services provided to an exporter in relation to transportation of documents, goods or articles relating to export, to a destination outside India. (Section 65[105][f] of the Finance Act, 1994)

Refund of service tax paid on taxable services, which are not “input services” but could be attributable to export of goods is presently available to the following as per Service Tax Notification No. on the following ten taxable services:

(i) Port Services provided for export. (Section 65[105][zn])
(ii) Other port Services provide for export. (Section 65[105][zzl])
(iii) Services of transport of goods by road from ICD to port of export provided by Goods Transport Agency. (Section 65[105][zzp])
(iv) Services of transport of export goods in containers by rail from ICD to port of export. (Section 65[105][zzzp])
(v) General Insurance Services provided to an exporter in relation to insurance of export goods. (Section 65[105][d])
(vi) Technical testing and Analysis Agency Services in relation to technical testing and analysis of export goods. (Section 65[105][zzh])
(vii) Inspection and Certification Agency Services in relation to inspection and certification of export goods. (Section 65[105][zzi])
(viii) Storage and warehousing service [section 65(105)(zza)]
(ix) Cleaning activity service [section 65(105)(zzzd)]
(x) Business exhibition service [section 65(015)(zzo)].

Click here for Service Tax Notification No. 3/2008

· Exporters allowed refund of service tax on specified services

· No Rebate on export of goods manufactured in Excise Free Zones