Trade Notice No. 4/2008 Dated: 22/2/08

Subject: Notification No.3/08 dated 19/2/08 - communication of – reg.

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Notification No.3/08 Service Tax dated 19/2/08 issued by the Ministry of Finance is communicated herewith for information and necessary action.

This notification amends Notification No.41/07 dated 6/10/07 so as to extend the benefit of exemption to Courier Agency Service (Section 65 (105 (f) received by an exporter and used for export of goods. Further the notification also extends the benefit of said exemption in respect of services under Section 65 (105 (zzp) and 65 105 (zzzp) from the place of removal of export goods instead of Inland Container Depot.

All the Trade associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular, and the trade and all other concerned in general.

(Issued from file: C.No. IV/16/04/2008-STC)

Encl: As above.

(P.K.JAIN)

COMMISSIONER

1. As per mailing list. (Both Trade and Department.)

2. Members of the R.A.C.

3. Copy to: The Superintendent, Computer Section for publishing in the Departmental Website.

New Delhi, the 19th February, 2008

Notification No.3/2008-Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th October, 2007 which was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) by number G.S.R. 645(E) dated the 6th October, 2007, namely:-

In the said notification, in the Schedule, after Sr.No.9 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)
“10.	section 65(105)(f)	Services provided by a courier agency to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India.	(i) the receipt issued by the courier agency specifies the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of the courier including name and address of the recipient of the courier, and (ii) the exporter produces evidence to link the use of courier service to export goods.
11.	section 65(105)(zzp)	Services provided to an exporter in relation to transport of export goods directly from the place of removal, to inland container depot or port or airport, as the case may be, from where the goods are exported.	(i) export goods are transported directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported, (ii) invoice issued by the exporter in relation to export goods shall indicate the name of the inland container depot or port or airport from where the goods are exported, (iii) details of exporter’s invoice relating to export goods are specifically mentioned in the lorry receipt and the corresponding shipping bill, (iv) exporter shall declare in the refund claim indicating whether such service has been received from the said service provider for purposes other than for export.
12.	section 65(105)(zzzp)	Services provided to an exporter in relation to transport of export goods directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported.	(i) export goods are transported directly from place of removal to inland container depot or port or airport from where the goods are exported, (ii) invoice issued by the exporter in relation to export goods shall indicate the inland container depot or port or airport from where the goods are exported, (iii) details of exporter’s invoice relating to export goods are specifically mentioned in the lorry receipt and the corresponding shipping bill, (iv) exporter shall declare in the refund claim indicating whether such service has been received from the said service provider for purposes other than for export.”

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F.No.341/15/2007-TRU]

(Unmesh Wagh)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 645(E) dated the 6th October, 2007 and was last amended by notification No.42/2007-Service Tax, dated the 29th November, 2007 which was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) by number G.S.R. 739(E), dated the 29th November, 2007.