NOTIFICATION NO.3/2008-SERVICE TAX , DATED 19-2-2008
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:-
|
(1) |
(2) |
(3) |
(4) |
|
“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. |
|
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. |
|
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.” |
[F.No.341/15/2007-TRU]