Service Tax Exemption on Freight Goods on Way to Port
[Service
Tax Notification No. 31 dated 20th June 2012]
In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in
supersession of the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 18/2009-Service Tax, dated the 7th
July, 2009, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number
G.S.R.490 (E), dated the 7th July, 2009, except as respects things
done or omitted to be done before such supersession, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
exempts the taxable service received by an exporter of goods (hereinafter
referred to as the exporter) and used for export of goods (hereinafter referred
to as the said goods), of the description specified in column (2) of the Table
below (hereinafter referred to as the specified service), from the whole of the
service tax leviable thereon under section 66B of the
said Act, subject to the conditions specified in column (3) of the said Table,
namely:-
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Table |
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Sr. |
Description
of the taxable service |
Conditions |
|
(1) |
(2) |
(3) |
|
1. |
Service
provided to an exporter for transport of the said goods by goods transport
agency in a goods carriage from any
container freight station or inland container depot to the port or airport,
as the case may be, from where the goods are exported; or Service
provided to an exporter in relation to transport of the said goods by goods
transport agency in a goods carriage
directly from their place of removal, to an inland container depot, a
container freight station, a port or airport, as the case may be, from where
the goods are exported. |
The
exporter shall have to produce the consignment note, by whatever name called,
issued in his name. |
Provided
that-
(a)
the exemption shall be available to an exporter who,-
(i)
informs the Assistant Commissioner of Central Excise or the Deputy Commissioner
of Central Excise, as the case may be, having jurisdiction over the factory or
the regional office or the head office, as the case may be, in Form EXP1
appended to this notification, before availing the said exemption;
(ii)
is registered with an export promotion council sponsored
by the Ministry of Commerce or the Ministry of Textiles, as the case may be;
(iii)
is a holder of Import-Export Code Number;
(iv)
is registered under section 69 of the said Act;
(v)
is liable to pay service tax under sub-section (2) of section 68 of said Act,
read with item (B) of sub-clause (i) of clause (d) of sub-rule (1) of rule 2 of
the Service Tax Rules,1994, for the specified service;
(b)
the invoice, bill or challan, or any other document
by whatever name called issued by the service provider to the exporter, on
which the exporter intends to avail exemption, shall be issued in the name of
the exporter, showing that the exporter is liable to pay the service tax in
terms of item (v) of clause (a);
(c)
the exporter availing the exemption shall file the
return in Form EXP2, every six months of the financial year, within fifteen
days of the completion of the said six months;
(d)
the exporter shall submit with the half yearly return, after certification, the
documents in original specified in clause (b) and the certified copies of the
documents specified in column (4) of the said Table;
(e)
the documents enclosed with the return shall contain a
certification from the exporter or the authorised
person, to the effect that taxable service to which the document pertains, has
been received and used for export of goods by mentioning the specific shipping
bill number on the said document.
(f)
where the exporter is a proprietorship concern or partnership firm, the
documents enclosed with the return shall be certified by the exporter himself
and where the exporter is a limited company, the documents enclosed with the
return shall be certified by the person authorised by
the Board of Directors;
2.
This notification shall come into force on the 1st day of July,
2012.
Form
EXP1
[See item (i) of clause (a) of proviso ]
S.No_____
(to be filled in
by the office of jurisdictional Assistant / Deputy Commissioner)
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We intend to avail of the exemption from
service tax under Notification No. 31/2012-ST, dated 20th June, 2012
in respect of service for transport of the said goods by road, which has been
used for export of goods and the relevant particulars are as follows.
1. Name of the exporter
2.
Service Tax Registration No
.
3.
Division
Commissionerate
4
Membership No. the Export Council
.
5
Name of the Export Council
6.
Address of the registered / head office of exporter:
..
7.
Tel. No. and e-mail ID of the exporter
..:
8.
Import -Export Code No
..
9.
Details of Bank Account (Name of Bank, branch address and account number)
..
I/we
undertake that I/we shall comply with the conditions laid down in the said
notification and in case of any change in aforementioned particulars; I/We
shall intimate the same.
Date:
..
Place:
..
Signature and full address of Exporter
(Affix stamp)
Receipt
(to be given by office of Assistant Commissioner/ Deputy Commissioner having
jurisdiction) Received Form EXP1 dated --/--/-- submitted by __________(name of the exporter). The said intimation is accepted and
given acknowledgment No. _____( S. No. Above)
For Assistant, / Deputy Commissioner
(Stamp)
Form EXP2
[See clause (c) of proviso]
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We
have availed of exemption of service tax under Notification No. 31/2012-ST,
dated 20th June, 2012 in respect of services, namely, the services
provided for transport of said goods in a goods carriage by goods transport
agency, and has used the same for export of goods during the period from
to
.. .. and the relevant particulars are as follows:-
1.
Name of the exporter
..
2. Address of the registered / head office of exporter
3. Tel. No. and e-mail ID of the exporter
..:
4. Service Tax Registration No
.
5. Division
Commissionerate
6. Membership No. Of the
Export Council
7. Import Export Code No
..
8. Name of the Export Council
..
9. Details of Bank Account (Name of Bank, branch address and account
number)
..
|
Table-A |
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|
Sr. |
Details of goods exported (on
which exemption of service tax availed) during the six months ending
on
.. |
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Details of Shipping Bill/ Bill
of export (Please
enclose self attested copy of Shipping Bill or Bill
of Export) and Details
of goods exported (in case of
exports of more than one commodity, please fill in the proforma,
commodity-wise) |
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No. |
Date |
Date
of Let export order |
Export
invoice no |
Date |
Description
of goods exported |
Quantity
(please mention the unit) |
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Table- B |
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Details of specified service
used for export of goods, covered under the Shipping Bill or Bill of Export
mentioned in Table A in respect of which the exemption has been availed
during the six months ending on
.. |
Details
of documents attached showing the use of such service for export, the details
of which are mentioned in Table A (self attested) |
Total
amount of service tax |
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|
Name
of service provider |
Address
of service provider |
Invoice
No. |
Date |
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9. Declaration:-
I
/ We hereby declare that-
(i)
I have complied with all the conditions mentioned in Notification No.
31/2012-ST, dated 20th June, 2012;
(ii)
the information given in this application form is
true, correct and complete in every respect and that I am authorised
to sign on behalf of the exporter;
(iii)
no CENVAT credit of service tax paid on the specified
service used for export of said goods taken under the CENVAT Credit Rules,
2004;
(iv)
I / we, am/ are enclosing all the required documents. Further, I understand
that failure to file the return within stipulated time or non-enclosure of the
required document, duly certified, would debar me/us for the refund claimed
aforesaid.
Date:
..
Place:
Signature and full address of Exporter
(Affix stamp)
Enclosures:
as above
[F.No. 334 /1/ 2012-TRU]