Exemption of Service Tax on certain specified services

NO.CLE/POL/CIRCULAR /2008                                                                             May 19, 2008

Members of the Council.

Sub : Exemption of Service Tax on certain specified services

Dear Member,

As you are aware, the Department of Revenue, Ministry of Finance has issued four Service Tax circulars (41/2007,42,2007, 03/2008 and 17/2008) providing exemption of Service Tax on  certain specified services, subject to certain conditions .  Members may recall that one of the conditions for availing the exemption is that the export goods should have been exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.

The Department of Revenue has now issued another Service Tax Notification ( no. 24/2008 dated 10.5.2008) making 3 more services eligible for the Service Tax exemption, subject to the conditions specified in the Service Tax Notification no. 41/2007. A copy of the said Service Tax Notification is enclosed herewith.

Members may kindly note the above.

With Regards

Elangovan K
Executive Director 

Notifications/Circulars