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
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." | |
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
