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No.CLE/POL/service
tax/2008
Feb. 20,2008
Members of the Council.
Sub : Service Tax exemption on certain specified services
Dear Member,
We wish to invite your kind attention to the Service Tax Notifications
No.41/2007-Service Tax dated Oct. 6, 2007 and No. 42/2007 dated
Nov. 29,2007 issued by the Department of Revenue, Ministry of Finance,
Govt. of India, exempting certain services from Service Tax.
The Department of Revenue has now issued a Service Tax Notification
no.3/2008 dated Feb.19,2008 (copy enclosed) exempting some more
services from the levy of Service tax, which include certain specified
courier and transport services. The details of services which are
exempted are given in Column 3 of the Notification while the conditions
are given in Column 4.
Members may please note that the exemption will be subject to the
conditions as specified in the earlier Notification No.41/2007-Service
Tax dated Oct. 6, 2007. Thus, the Service Tax has to be initially
paid by the exporter and will have to be claimed by the exporter
in the prescribed form on quarterly basis for consideration of refund.
This Service Tax refund facility will be applicable only if no CENVAT
credit of service tax paid on exempted Services is availed and if
the goods have been exported without availing drawback of service
tax paid on exempted services.
With regards
Dr. K. Elangovan
Executive Director
Notifications/Circulars
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