NOTIFICATION
NO 17/2008 Service Tax, Dated: April 1, 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) vide number G.S.R. 645(E), dated the 6th October, 2007, namely:-
In
the said notification, in the Schedule, after Sr.No.12 and the entries
relating thereto, the following shall be inserted, namely:-
| (1)
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(2)
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(3)
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| “13. |
section
65(105)(h) |
services
provided by a custom house agent in relation export goods
exported by the exporter. |
exporter
shall produce,-
(i)
invoice issued by custom house agent for providing services
specified in column (3) specifying:
(a)
number and date of shipping bill,
(b)
description of export goods,
(c)
number and date of the invoice issued by the exporter relating
to export goods,
(d)
details of all the charges, whether or not reimbursable, collected
by the custom house agent from the exporter in relation to
export goods,
(ii)
d etails of other taxable services provided by the said custom
house agent and received by the exporter, whether or not relatable
to export goods.
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| 14. |
section
65(105)(zm) |
(i)
services provided in relation to collection of export bills,
(ii)
services provided in relation to export letters of credit
such as advising commission, advising amendment, confirmation
charges.
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exporter
shall produce evidence to link the use of services specified
in column (3) for goods exported.
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| 15. |
section 65(105)(zzb) |
Services
provided by a commission agent, located outside India, and engaged
under a contract or agreement or any other document by the exporter
in India, to act on behalf of the exporter, to cause sale of
goods exported by him.
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(i)
exporter shall provide agreement or contract or any other
document, requiring the commission agent located outside India
to provide services to the exporter in relation to sale of
export goods, outside India,
(ii)
exporter shall declare the amount of commission paid or payable
to the commission agent in the shipping bill,
(iii)
commission sought to be remitted is not on export of a canalized
item, project exports, or exports financed under lines of
credit extended by Government of India or EXIM Bank, or exports
made by Indian partners towards equity participation in an
overseas joint venture or wholly owned subsidiary,
(iv)
documents evidencing actual export of goods,
(v)
documents evidencing actual payment of commission to the commission
agent,
(vi)
refund of service tax shall be restricted to actual amount
of service tax paid or service tax calculated on two per cent.
of FOB value of export goods, whichever is less.”
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2.
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
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.3/2008-Service Tax, dated the 19th February,
2008 which was published in the Gazette of India, Extraordinary,
Part II, section 3, sub-section (i) vide number G.S.R. 94(E), dated
the 19th February, 2008.
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