The benefit under this notification is available for the said textile manufacturers whether or not the business exhibition service is directly relatable to export goods. This notification is valid for a period up to 31.03.2009.
Service tax paid by exporters on input services used for export goods is neutralized under various existing schemes. These are taxable services which are directly relatable to export goods.
The issue of providing refund of service tax paid on taxable services, which are not "input services" but could be attributable to export of goods was examined in consultation with stakeholders.
Government has already notified the following seven taxable services and the service tax paid on these seven taxable services, which are attributable to exports even if they are not used as input services, shall be refunded to exporters.
• Port Services provided for export. (Section 65[105][zn])
• Other port Services provide for export. (Section 65[105][zzl])
• Services of transport of goods by road from ICD to port of export provided by Goods Transport Agency. (Section 65[105][zzp])
• Services of transport of export goods in containers by rail from ICD to port of export. (Section 65[105][zzzp])
• General Insurance Services provided to an exporter in relation to insurance of export goods. (Section 65[105][d])
• Technical testing and Analysis Agency Services in relation to technical testing and analysis of export goods. (Section 65[105][zzh])
• Inspection and Certification Agency Services in relation to inspection and certification of export goods. (Section 65[105][zzi])
Refund of service tax paid by exporters on taxable services linked to exports has been further extended to following two more taxable services vide Notification No.42/2007- ST dated 29th November, 2007:
• Storage and warehousing service [section 65(105)(zza) of the Finance Act, 1994]
• Cleaning activity service [section 65(105)(zzzd)]
Complete details here:
Press Information Bureau Government of India
marketing@alchempro.com
