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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 19th February,
2008
Notification
No.3/2008-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 hereby makes the following further
amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th
October, 2007 which was published in the Gazette of India, Extraordinary,
Part II, section 3, sub-section (i) by number G.S.R. 645(E) dated the 6th
October, 2007, namely:-
In the said
notification, in the Schedule, after Sr.No.9 and the entries relating
thereto, the following shall be inserted, namely:-
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(1) |
(2) |
(3) |
(4) |
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"10. |
section 65(105)(f) |
Services provided by a courier agency
to an exporter in relation to transportation of time-sensitive
documents, goods or articles relating to export, to a destination
outside India. |
(i) the receipt issued by the courier
agency specifies the importer-exporter (IEC) code number of the
exporter, export invoice number, nature of courier, destination of the
courier including name and address of the recipient of the courier,
and
(ii) the exporter produces evidence to
link the use of courier service to export goods. |
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11. |
section 65(105)(zzp) |
Services provided to an exporter in
relation to transport of export goods directly from the place of
removal, to inland container depot or port or airport, as the case may
be, from where the goods are exported. |
(i) export goods are transported
directly from the place of removal to inland container depot or port
or airport, as the case may be, from where the goods are exported,
(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. |
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12. |
section 65(105)(zzzp) |
Services provided to an exporter in
relation to transport of export goods directly from the place of
removal to inland container depot or port or airport, as the case may
be, from where the goods are exported. |
(i) export goods are transported
directly from place of removal to inland container depot or port or
airport from where the goods are exported,
(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,
(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." |
2. This notification shall come into force on the date of its
publication in the Official Gazette.
[F.No.341/15/2007-TRU]
(Unmesh Wagh)
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India,
Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R.
645(E) dated the 6th October, 2007 and was last amended by notification
No.42/2007-Service Tax, dated the 29th November, 2007 which was published
in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i)
by number G.S.R. 739(E), dated the 29th November, 2007.
Go to
"Service Tax Update - 2008" Listings
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