[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, IN PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(Department
of Revenue)
New
Delhi, the 7th December, 2008
Notification
No.33/2008-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) vide number G.S.R. 645(E), dated
the 6th October, 2007, namely:-
In
the said notification,-
(1)
in paragraph 1, in the proviso, sub-paragraph (e) shall be omitted;
(2)
in the Schedule,-
(i)
against Sr.No.15, in column (4), in item (vi), for the words “two
per cent.”, the words “ten per cent.” shall be
substituted;
(ii)
after Sr.No.18 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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(4) |
“19.
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section
65(105)(j)
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clearing
and forwarding agent in relation to export goods exported
by the exporter. |
exporter
shall produce,-
(i) invoice issued by clearing
and forwarding 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 clearing and
forwarding agent from the exporter in relation to export goods,
(ii)
details of other taxable services provided by the said clearing
and forwarding agent and received by the exporter, whether
or not relatable to export goods.”;
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(3)
in the Form, in serial No.10, item (iii) shall be omitted.
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.32/2008-Service Tax, dated the 18th November,
2008 which was published in the Gazette of India, Extraordinary,
Part II, section 3, sub-section (i) vide number G.S.R. 794(E), dated
the 18th November, 2008.
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