Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
Circular No. 156/7 /2012-ST
153, North Block,
New Delhi, 9th April, 2012
To
Chief Commissioner of Customs/ Customs and Central Excise/ Central Excise &
Service Tax (All), Director General of Service Tax /Central Excise Intelligence
/Audit, Commissioner of Customs, Commissioner of Customs/Customs and Central
Excise/ Central Excise and Service Tax/ Service Tax (All)
Madam/Sir,
Subject: Service tax paid on taxable services used for export of goods at the
post-manufacture stage — electronic refund through the Indian Customs EDI System
-- Notification 52/2011-ST – review -- regarding.
A Committee has been constituted with Director General of Service Tax, Smt.
Sanghamitra Panda as Chairperson, to review the scheme for electronic refund of
service tax paid on taxable services used for export of goods, made operational
vide
Notification 52/2011-ST dated 30th December, 2011. Other members of the
Committee are Commissioner of Service Tax, Mumbai-1, Shri. Sushil Solanki and
Director, TRU, Shri. J. M. Kennedy.
2. The Committee has been instructed, as a part of the review, to (a) evolve
a scientific approach for the fixation of rates in the schedule of rates for
service tax refund; and (b) propose a revised schedule of rates for service tax
refund, taking into account the revision of rate of service tax from 10% to 12%
and also movement towards ‘Negative List’ approach to taxation of services. The
Committee may interact with/call for data from, the field formations, export
promotion councils, chambers of commerce or any other business or industry
association, as may be required. The Committee will submit its report to the
Chairman, CBEC, before 20/06/2012. Views and suggestions may be posted at the
e-mail address:
[email protected]
3. This Circular may be communicated to the field formations, exporters,
chambers of commerce, export promotion councils, through Public Notice/Trade
Notice. Hindi version to follow.
(Samar Nanda)
Under Secretary, TRU
Tel/Fax: 011-23092037
F.No.354/66/2011-TRU