Government of India
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhavan, New Delhi-110011
Policy Circular No. 47 (RE-08)/2004-2009
Dated: 8th December, 2008
To
All Regional Authorities;
All Commissioners of Customs/Excise;
Exporting Community.
Subject: Clarification regarding Service Tax Refund.
Attention is invited to the Policy Circular No. 1 dated 11.4.08 on the above
subject wherein in clause 2(c) of the said Circular, it was stated that
“Clearing and Forwarding (C&F) Agency Service is not leviable to Service Tax”.
Department of Revenue have now issued
TRU Notification No. 33 dated 7.12.2008
allowing refund of Service Tax paid on the services provided by a Clearing and
Forwarding Agent in relation to Export Goods. Accordingly, Clause 2(c) of the
DGFT Policy Circular No. 1 dated 11.4.08 stands withdrawn.
- This is for information of all concerned.
- This issues with the approval of Competent Authority.
(Tapan Mazumder)
Joint Director General of Foreign Trade
E-mail: [email protected]
(Issued from F. No. 01/94/180/Service Tax/AM 09/PC 4)