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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 29th November, 2007.
Notification
No.43/2007-Service Tax
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), the Central
Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts the taxable service, specified in sub-clause (zzo)
of clause (105) of section 65 of the said Finance Act (hereinafter
referred to as the said service), provided in relation to business
exhibition of goods by the organiser of business exhibition to a
manufacturer of goods falling under Chapters 57, 61, 62 and 63 of the
Central Excise Tariff Act, 1985 (hereinafter referred to as the said
manufacturer), from the whole of the service tax leviable thereon under
section 66 of the said Finance Act, subject to the following conditions,
namely:-
(a) prior to availment of exemption under this notification, the said
manufacturer has exported goods falling under Chapters 57, 61, 62 and 63
of the Central Excise Tariff Act, 1985 (hereinafter referred to as the
said goods) and is registered as exporter of said goods with any of the
following organisations, namely:
(i)
Apparel Export Promotion Council;
(ii)
Carpet Export Promotion Council;
(iii) The
Cotton Textiles Export Promotion Council;
(iv)
Handloom Export Promotion Council;
(v) The
Indian Silk Export Promotion Council;
(vi)
Powerloom Development & Export Promotion Council;
(vii)
Synthetic & Rayon Textiles Export Promotion Council;
(viii)
Wool & Woollens Export Promotion Council;
(ix) Wool
Industry Export Promotion Council;
(x)
Jute Manufacturers Development Council;
(b) the exemption shall be claimed by the said manufacturer for the
said service received;
(c) the exemption claimed by the said manufacturer shall be provided
by way of refund of service tax paid on the said service;
(d) the said manufacturer claiming the exemption has actually paid
the service tax on the said service;
(e) no CENVAT credit of service tax paid on the said service has been
taken under the CENVAT Credit Rules, 2004.
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 section 68 of the said
Finance Act shall pay service tax as applicable on the said service
provided to the said manufacturer and such person shall not be eligible
to claim exemption for the said service;
(b) the said manufacturer shall claim the exemption by filing a claim
for refund of service tax paid on the said service 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;
(c) the claim for refund shall be filed on a quarterly basis, within
sixty days from the end of the relevant quarter during which payment of
the value of the said service and the service tax thereon has been made;
(d) the refund claim shall be accompanied by documents evidencing
payment of service tax on the said service for which claim for refund of
service tax paid is filed;
(e) 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 service has been actually used by the
said manufacturer in relation to business exhibition of the said goods
manufactured by him, refund the service tax paid on the said service.
3. The exemption contained in this notification shall be valid
upto 31st March, 2009.
4. This notification shall come into force on the date of its
publication in the Official Gazette.
[F.No.341/15/2007-TRU]
(G.G. Pai)
Under Secretary to the Government of India
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