|
No.CLE/POL/SER.TAX /2007
Sept. 19, 2007
Members of the Council.
Sub
: Exemption of Service Tax on Port and Transport
Services related to
export of goods
Dear
Member,
As
members are aware, more than 80 service profiles are liable for levy
of Service Tax as per provisions of the Service Tax Act (Chapter V
of the Finance Act, 1994), as amended from time to time.
We
wish to inform you that the Department of Revenue, Ministry of
Finance has issued Notification No.40/2007/Service Tax dated
Sept.17,2007 exempting the following port and transport services,
received by an exporter and used for export of goods from the whole
of Service Tax leviable under Section 66 of the Finance Act, subject
to certain conditions as specified in the said Notification.
|
Section of the Service Tax Act
|
Details of Services exempted
|
|
Section 65 (105) (zn)
|
Services
Provided to any person, by a port or any person authorised by
the port, in relation to port services, in any manner
|
|
Section 65 (105) (zzl)
|
Services Provided to any person, by other port or any
person authorised by that port in relation to port services,
in any manner;
|
|
Section
65 (105) (zzp)
|
Services Provided to a customer, by a goods transport
agency, in relation to transport of goods by road in a goods
carriage;
|
|
Section
65 (105) (zzzp)
|
Services Provided for transport of export goods from the
inland container depot to the port of export
|
As
per the said Notification, the exporter has to initially pay the
applicable Service Tax on the exempted Services mentioned above and
then claim refund.
A
copy of the Government Press Note issued in this regard is also
attached herewith.
With warm regards
Dr. K. Elangovan
Executive Director
Notifications/Circulars
|
