Service Tax on Coastal Shipping of Export Goods Exempt on Production of Bill of Lading or Equivalent

[Service Tax Notification No. 40 dated 30th September 2009]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2009-Service Tax, dated the 7th July, 2009, G.S.R. 489 (E), dated the 7th July, 2009.

2. In the said notification, in the Table, after S.No.16 for the entries in column (1), (2), (3) and (4), the following entries shall be inserted, namely:-

17.

(zzzzl)

Service provided for transport of export goods through national waterway, inland water and coastal shipping.

i. The exporter shall- 1. produce the Bill of Lading or a Consignment Note or a similar document by whatever name called, issued in his name; 2. produce evidence to the effect that the said transport is provided for export of relevant goods.

F. No. 341/15/2007-TRU