Refund Based Exemption to Services Used for Exports – Time Limit extended

By Vijay Kumar

The exporters are to claim the refund within sixty days from the end of the quarter during which the said goods have been exported. Now this is made six months.

Under this scheme, Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where such technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the said goods will get the exemption through the refund route, subject to the condition that

(i) the exporter furnishes a copy of the written agreement entered into with the buyer of the said goods requiring testing and analysis of the said goods; and xxxx

Now this condition is relaxed to stipulate that

(ia) where the buyer of the said goods does not require testing and analysis of the said goods, but testing is statutorily stipulated by domestic rules and regulations, the exporter shall furnish copy of such rules or regulations stipulating testing and analysis of the said goods;

Notification No. 32/2008 – Service Tax Dated: November 18, 2008