Government of India
Ministry of Finance
(Department of Revenue)
Notification
No.17/2009 – Service Tax
New Delhi, the 7th July, 2009
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) (hereinafter referred to as the said Act) and in
supersession of the Government of India in the Ministry of Finance (Department
of Revenue) notification No.41/2007- Service Tax, dated the 6th October, 2007,
published in the Gazette of India, Extraordinary, vide number G.S.R. 645(E),
dated the 6th October, 2007, except as respects things done or omitted to be
done before such supersession, the Central Government, on being satisfied that
it is necessary in the public interest
so to do, hereby exempts the taxable services specified in column (3) of the
Table below (hereinafter referred to as specified services) received by an
exporter of goods (hereinafter referred to as the exporter) and used for export
of goods (hereinafter referred to as said goods) pertaining to sub-clauses
of clause(105) of section 65 of the said Act specified in the corresponding
entry in column(2) of the
said Table, from the whole of the service tax leviable thereon under section 66
and section 66A of the said Act, subject to the conditions specified in the
corresponding entry in column (4) of the said Table:
Provided that–
(a) the exemption shall be claimed by the exporter for the specified service
received and used by him for export of the said goods;
(b) the exemption claimed by the exporter shall be provided by way of refund of
service tax paid on the specified service used for export of the said goods;
(c) the exporter claiming the exemption has actually paid the service tax on the
specified service to its provider;
(d) no CENVAT credit of service tax paid on the specified service used for
export of said
goods has been taken under the CENVAT Credit Rules, 2004;
(2) the exemption shall be given effect to in the following manner, namely:-
(a) the person liable to pay service tax under section 68 of the said Act on the
specified service provided to the exporter and used for export of the said goods
shall not be eligible to claim exemption for the specified service;
(b) the manufacturer-exporter, who is registered as an assessee under the
Central Excise
Act, 1944 (1 of 1944) or the rules made thereunder, shall claim the exemption by
filing
a claim for refund of service tax paid on specified service to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, having jurisdiction over the factory of manufacture, in Form
A-1;
(c) the exporter who is not so registered under the provisions referred to in
clause (b) , shall before filing a claim for refund of service tax, file a
declaration in Form A-2 with the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise, as the case may be, having the
jurisdiction over the registered office or the head office, as the case may be,
of such exporter;
(d) the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central
Excise, as the case may be, shall, after due verification, allot a service tax
code (STC)
number to the exporter, referred to in clause (c), within seven days from the
date of receipt of the said Form A-2;
(e) the exporter, referred to in clause (b) or (c) , shall file the claim for
refund of service tax to the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise, as the case may be, having jurisdiction
over the factory of manufacture, registered office or the head office, as the
case may be, of such exporter in Form A-1;
(f) the claim for refund shall be filed within one year from the date of export
of the said goods.
Explanation.- For the purposes of this clause the date of export shall be the
date on which the proper officer of Customs makes an order permitting clearance
and loading
of the said goods for exportation under section 51 of the Customs Act, 1962 (52
of
1962);
(g) for each taxable service specified in column(3) of the said Table, the
exporter shall enclose all the documents specified in corresponding entry in
column (4) of the said Table and the Form A-1 with the claim of refund;
(h) no refund claim shall be allowed if the same is for an amount less than
rupees five hundred;
(i) where -
(A) the total amount of refund sought under a claim is upto 0.25% of the total
declared free on board value of export;
(B) the exporter is registered with Export Promotion Council sponsored by the
Ministry of Commerce or the Ministry of Textiles;
(C) subject to the provisions of (A) and (B) above, each document specified in
clause
(b) and in column (4) of the said Table shall be enclosed with the claim;
(D) invoice, bill or challan, or any other document issued in the name of the
exporter, showing payment for such service availed and the service tax payable
shall be submitted in original after being certified in the manner specified in
sub-clauses
(E) and (F);
(E) the exporter is a proprietorship concern or partnership firm, the documents
enclosed with the claim shall be certified by the exporter himself and where the
exporter is a limited company, the documents enclosed with the claim shall be
certified by the person authorised by the Board of Directors;
(F) the documents enclosed with the claim shall contain a certificate from the
exporter or the authorised person to the effect that specified service, to which
the document pertains, has been received, the service tax payable thereon has
been paid and the specified service has been used for export of goods under the
shipping bill number;
(j) where the amount of refund sought under a claim is more than 0.25% of the
declared free on board value of export, such certification, shall be done by the
Chartered Accountant who audits the annual accounts of the exporter for the
purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43
of 1961), as the case may be;
(3) the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise,
as the case may be, shall, after satisfying himself,-
(i) that the claim filed is complete in every respect;
(ii) that all the documents requiring certification have been filed after due
certification;
and
(iii) about the arithmetical accuracy of the claim,
shall refund the service tax paid on the specified service within a period of
one month from the receipt
of said claim:
Provided that where the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise has reason to believe that the claim, or the
enclosed documents are not
in order or that there is a reason to deny such refund, he may, after recording
the reasons in writing, take action, in accordance with the provisions of the
said Act and the rules made thereunder;
(4) where any refund of service tax paid on specified service utilised for
export of said goods has been paid to an exporter but the sale proceeds in
respect of the said goods have not been realised by or
on behalf of the exporter in India within the period allowed under the Foreign
Exchange Management
Act, 1999 (42 of 1999), including any extension of such period, such service tax
refunded shall be recoverable under the provisions of the said Act and the rules
made thereunder, as if it is a recovery of service tax erroneously refunded:-
Table
|
Sr.No.
|
Classification
of sub-clauses
of clause
(105)
of section 65
of
the said
Act
|
Taxable
Services
|
Conditions
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
(d)
|
Service provided
to
an
exporter
by
an
insurer,
including
a
re-
insurer
carrying
on
general insurance
business
in
relation
to insurance of
said
goods.
|
Exporter shall
submit
document
issued
by
the
insurer,
including
re-insurer,
for payment
of
insurance
premium
and
the
document
shall
be
specific
to
export
goods
and
shall
be
in
the
name
of
the
exporter.
|
|
2.
|
(zn)
|
Service
provided
by
a
port
or
any person
authorised
by
the
port
in
respect
of
the
export
of
said
goods.
|
|
|
3.
|
(zzh)
|
Service
provided
by
a
technical
testing
and
analysis
agency,
in
relation to
technical
testing
and
analysis
of
said
goods.
|
|
|
4.
|
(zzi)
|
Service provided
by
a
technical
inspection
and
certification agency
in
relation
to
inspection
|
|
|
|
|
and
certification
of
export goods.
|
|
|
5.
|
(zzl)
|
Service
provided
by
other
port
or any
person
authorised
by
that
port
in
respect
for
export
of
said goods.
|
|
|
6.
|
(zzp)
|
(i)
Service
provided
for
transport
of
said
goods
from
the
inland
container depot
to
the
port
of
export;
(ii)
Service
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)
Exporter
shall
certify
that
the
benefit
of
exemption
provided
vide notification
number
18/2009-S.T.
has not been
claimed;
and
(ii)
details,
those
are
specified
in
the
invoice
of
exporter
relating
to export
goods,
are
specifically mentioned
in
the
lorry
receipt
and
the corresponding
shipping
bill.
|
|
7.
|
(zzzp)
|
(i)
Service
provided
for
transport
of
said
goods
from
the
inland
container depot
to
the
port
of
export, and
(ii)
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.
|
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.
|
|
8.
|
(zzzd)
|
Specialised
cleaning
services namely
disinfecting,
exterminating, sterilising
or fumigating
of
containers
used
for export of
said
goods
provided
to an
exporter.
|
|
|
9.
|
(zza)
|
Service
provided
for
storage
and warehousing
of
said
goods.
|
|
|
10.
|
(f)
|
Service
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
shall
specify
the
importer-
exporter
code
(IEC)
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)
exporter
produces
documents
relating
to
the
use
of
courier
service
to
export
goods.
|
|
11.
|
(h)
|
Service
provided
by
a
custom
house
agent
in
relation
to export goods
exported
by
the
exporter.
|
Exporter
shall
produce,-
(i)
invoice
issued
by
custom
house
agent for
providing
services
specified
in column
(3)
specifying,-
(a)
number and
date
of
shipping
bill;
(b)
number
and
date
of
the
invoice
issued by
the
exporter
relating
to
export
goods;
(c)
details
of
all
the
charges,
whether
or not
reimbursable,
collected
by
the
custom house
agent
from
the
exporter
in relation
to
export
goods;
(ii)
details
of
other
taxable
services
provided
by
the
said
custom
house
agent
and received
by
the
exporter, whether
or not
relatable
to export
goods.
|
|
12.
|
(zm)
|
(i)
Service
provided
in
relation
to collection of
export
bills;
(ii) Service
provided
in
relation
to export
letters
of
credit
such
as advising
commission,
advising
amendment,
confirmation
charges;
(iii)
Service
of
purchase
or
sale
of
foreign
currency,
including
money
changing
provided
to
an
exporter
in
relation
to
export goods.
|
|
|
13.
|
(zzk)
|
Service of
purchase
or
sale
of foreign
currency
including
money
changing
provided
to
an
exporter
in
relation
to
export goods.
|
|
|
14.
|
(zzzzj)
|
Service
of
supply
of
tangible goods
for
use,
without transferring
right
of
possession
and
effective
control
of
tangible
goods,
provided
to
an
exporter in relation
to
goods exported
by
the exporter.
|
|
|
15.
|
(j)
|
Service
provided
by
a
clearing
and forwarding
agent
in
relation
to export
goods
exported
by
the
exporter.
|
Exporter
shall
produce,-
(i)
invoice
issued
by
clearing
and
forwarding
agent
for
providing
services specified
in
column
(3)
specifying,-
(a)
number and
date
of
shipping
bill;
(b)
description
of
export
goods;
(c)
number
and
date
of
the
invoice
issued by
the
exporter
relating
to
export
goods;
(d)
details
of
all
the
charges,
whether
or
not
reimbursable,
collected
by
the
clearing
and
forwarding
agent
from
the
exporter in relation to
export
goods;
(ii)
details
of
other
taxable
services
provided
by
the
said
clearing
and
forwarding
agent
and
received
by
the
exporter,
whether
or
not
relatable
to
export goods.
|
|
16.
|
classified
under any
sub-clause
of clause
(105)
of section
65.
|
Payment
of
service
tax
paid
on
services
commonly
known
as terminal handling
charges.
|
|
[F.No.341/15/2007-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Form- A1
[see Paragraph 2(b) and 2(e)]
Application for claiming Refund of Service Tax paid under Notification
No.17/2009-S.T., dated 07 -
07-2009
To,
The Deputy/Assistant Commissioner of Central Excise
Sir,
I/We claim refund of Rs........... (Rupees in words ) under Notification
No.17/2009-ST. dated
07.07.2009 in respect of service tax paid on services used for export of goods
1. Name of the exporter:
2. Membership number Of the Export Council:
3. Name of the Export Council:
4. Address of the registered / head office of exporter:
5. Telephone Number and e-mail ID of the exporter:
6. Division ……… Commissionerate ……………
7. Central Excise / Service Tax Registration Number/ STC (for merchant exporter)
8. Import Export Code Number…………..
9. Details of Bank Account (Name of Bank, branch address and account number)
10. Details of the refund claim (separately for each Shipping Bill):
( Rupees in thousand)
|
S. No.
|
Details
of
goods
exported
on
which refund of
service
tax
claimed.
|
|
Details
of
shipping
bill/
Bill of
export,
etc.
(2)
|
Details
of
goods
exported.
(3)
|
|
No.
|
Date.
|
Date
of
Let export
order.
|
Bill
of lading
or Airway bill Number.
|
Date.
|
Descriptio n
of goods exported.
|
Quantity.
|
Unit.
|
FOB
value.
|
|
1
|
|
|
|
|
|
Details
of
specified
services
used
for export
of
goods
mentioned
in
Columns
2
and
3.
(4)
|
Documents
attached
to evidence
the
amount of
service
tax paid
and establish
the use
of service
in exports.
(5)
|
Total
amount
of service
tax claimed
as refund.
(6)
|
|
Name
of service provider.
|
Service Tax Registrati on
No.
|
Invo ice No
(pl.
attac h origi nal
invoi
|
Dat e.
|
Descriptio n
of specified service.
|
Classifica tion
under
the Finance Act,
1994.
|
Total amoun
t of service tax paid.
|
|
In Figure s.
|
As
a perce ntage of f.o.b. value in
shipp ing
|
|
|
|
|
|
|
|
|
|
|
9. Declaration:-
I / We hereby declare that-
(i) 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;
(ii) no CENVAT credit of service tax paid on the specified services used for
export of said goods shall
be taken under the CENVAT Credit Rules, 2004;
(iii) the exemption has been claimed for service tax which has been actually
paid on the specified services;
(iv) I / we shall maintain records pertaining to export goods and the taxable
services used for export of the said goods and shall make available, at the
declared premises, at all reasonable time, such records
for inspection and examination by the Central Excise Officer authorised in
writing by the jurisdictional Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise, as the case may be.
Date:
Place: Signature and full address of Exporter
(Affix stamp)
Form A-2
[see Paragraph 2(d)]
Declaration to be given by merchant exporter under Clause 2(c) of the
notification No. 17/2009- ST
dated 07/07//2009
1. Name of the exporter:
2. Address of the registered office or head office of the Exporter :
3. Permanent Account Number (PAN) of the Exporter :
4. Import Export Code (IEC) of the Exporter :
5. Details of Bank Account of the Exporter :
(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :
6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private
Limited Company
/Registered Public Limited Company /Others (specify)]
(b) Name, address and telephone number of proprietor /partner /director
7. Name, designation and address of the authorised signatory / signatories:
8. I / We hereby declare that-
(i) 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;
(ii) I / we shall maintain records pertaining to export goods and the taxable
services used for
export of the said goods and shall make available, at the declared premises, at
all reasonable time, such records for inspection and examination by the Central
Excise Officer authorised in writing by the jurisdictional Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be.
ate: Place:
(Signature of the applicant / authorised person with stamp)