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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
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. |
- 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
- 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. |
- 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,
- 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,
- details of exporter’s invoice relating to export goods are
specifically mentioned in the lorry receipt and the corresponding shipping bill,
- 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. |
- export goods are transported directly
from place of removal to inland container
depot or port or airport 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,
- details of exporter’s invoice relating to
export goods are specifically mentioned in the
lorry receipt and the corresponding shipping bill,
- 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.” |
- This notification shall come into force on the date of its publication in the Official Gazette.
(Unmesh Wagh)
Under Secretary to the Government of India
[F.No.341/15/2007-TRU]
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.
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