[TO BE PUBLISHED IN THE GAZETTE OF INDIA , EXTRAORDINARY, PART II, SECTION 3, SUB -SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 31/2012 - Service Tax
New Delhi , the 20th June, 2012
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 notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 18/2009-Service Tax, dated the 7
th
July, 2009, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.490 (E), dated the 7
th
July, 2009, except as respects
things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts the taxable service received by an exporter of goods (hereinafter referred to as the
exporter) and used for export of goods (hereinafter referred to as the said goods), of the description specified in column (2) of
the Table below (hereinafter referred to as the specified service), from the whole of the service tax leviable thereon under
section 66B of the said Act, subject to the conditions specified in column (3) of the said Table, namely:-
Table
Sr.
No.
Description of the taxable service Conditions
(1) (2) (3)
1.
Service provided to an exporter for transport of the said goods by goods transport agency
in a goods carriage from any container freight station or inland container depot to the port
or airport, as the case may be, from where the goods are exported; or
Service provided to an exporter in relation to transport of the said goods by goods
transport agency in a goods carriage directly from their place of removal, to an inland
container depot, a container freight station, a port or airport, as the case may be, from
where the goods are exported.
The exporter shall have to
produce the consignment note,
by whatever name called,
issued in his name.
Provided that-
(a) the exemption shall be available to an exporter who,-
(i) informs the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be,
having jurisdiction over the factory or the regional office or the head office, as the case may be, in Form EXP1 appended to
this notification, before availing the said exemption;
(ii) is registered with an export promotion council sponsored by the Ministry of Commerce or the Ministry of Textiles, as the
case may be;
(iii) is a holder of Import-Export Code Number;
(iv) is registered under section 69 of the said Act;
(v) is liable to pay service tax under sub-section (2) of section 68 of said Act, read with item (B) of sub-clause (i) of clause (d) of
sub-rule (1) of rule 2 of the Service Tax Rules,1994, for the specified service;
(b) the invoice, bill or challan, or any other document by whatever name called issued by the service provider to the exporter, on
which the exporter intends to avail exemption, shall be issued in the name of the exporter, showing that the exporter is liable to
pay the service tax in terms of item (v) of clause (a);
(c) the exporter availing the exemption shall file the return in Form EXP2, every six months of the financial year, within fifteen
days of the completion of the said six months;
(d) the exporter shall submit with the half yearly return, after certification, the documents in original specified in clause (b) and
the certified copies of the documents specified in column (4) of the said Table;
(e) the documents enclosed with the return shall contain a certification from the exporter or the authorised person, to the effect
that taxable service to which the document pertains, has been received and used for export of goods by mentioning the
specific shipping bill number on the said document.
(f) where the exporter is a proprietorship concern or partnership firm, the documents enclosed with the return shall be certified
by the exporter himself and where the exporter is a limited company, the documents enclosed with the return shall be certified
by the person authorised by the Board of Directors;
2. This notification shall come into force on the 1
st
day of July, 2012.
Form EXP1
[See item (i) of clause (a) of proviso ]
S.No----------------------
(to be filled in by the office of jurisdictional Assistant / Deputy Commissioner)
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We intend to avail of the exemption from service tax under Notification No. 31/2012-ST, dated 20
th
June, 2012 in respect of
service for transport of the said goods by road, which has been used for export of goods and the relevant particulars are as
follows.
1. Name of the exporter.........
2. Service Tax Registration No..........
3. Division ......... Commissionerate ...............
4 Membership No. the Export Council.............
5 Name of the Export Council............
6. Address of the registered / head office of exporter:........
7. Tel. No. and e-mail ID of the exporter........:
8. Import -Export Code No..............
9. Details of Bank Account (Name of Bank, branch address and account number)........
I/we undertake that I/we shall comply with the conditions laid down in the said notification and in case of any change in
aforementioned particulars; I/We shall intimate the same.
Date:.....
Place:........
Signature and full address of Exporter
(Affix stamp)
Receipt (to be given by office of Assistant Commissioner/ Deputy Commissioner having jurisdiction) Received Form EXP1
dated --/--/-- submitted by __________( name of the exporter). The said intimation is accepted and given acknowledgment No.
_____( S. No. Above)
For Assistant, / Deputy Commissioner
(Stamp)
Form EXP2
[See clause (c) of proviso]
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We have availed of exemption of service tax under Notification No. 31/2012-ST, dated 20
th
June, 2012 in respect of
services, namely, the services provided for transport of said goods in a goods carriage by goods transport agency, and has
used the same for export of goods during the period from ...... to..... .. and the relevant particulars are as follows:-
1. Name of the exporter...........
2. Address of the registered / head office of exporter............
3. Tel. No. and e-mail ID of the exporter........:
4. Service Tax Registration No.......
5. Division ......... Commissionerate ...............
6. Membership No. Of the Export Council.........
7. Import Export Code No..............
8. Name of the Export Council...........
9. Details of Bank Account (Name of Bank, branch address and account number)........
Table-A
Sr.
No.
Details of goods exported (on which exemption of service tax availed) during the six months ending
on................................
Details of Shipping Bill/ Bill of export (Please enclose self attested copy of Shipping Bill or Bill of Export) and Details
of goods exported (in case of exports of more than one commodity, please fill in the proforma, commodity-wise)
No.Date
Date of
Let
export
order
Export invoice
no
Date
Description of goods
exported
Quantity (please mention the
unit)
FOB value (in rupees in
lakh)
Table- B
Details of specified service used for export of goods, covered under
the Shipping Bill or Bill of Export mentioned in Table A in respect of
which the exemption has been availed during the six months
ending on................................
Details of documents attached showing
the use of such service for export, the
details of which are mentioned in Table
A (self attested)
Total
amount of
service
tax
claimed
as
exemption
(rupees in
lakhs)
Name of service providerAddress of service providerInvoice No.Date
9 . Declaration:-
I / We hereby declare that-
(i) I have complied with all the conditions mentioned in Notification No. 31/2012-ST, dated 20
th
June, 2012;
(ii) 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;
(iii) no CENVAT credit of service tax paid on the specified service used for export of said goods taken under the CENVAT
Credit Rules, 2004;
(iv) I / we, am/ are enclosing all the required documents. Further, I understand that failure to file the return within stipulated time
or non-enclosure of the required document, duly certified, would debar me/us for the refund claimed aforesaid.
Date:........
Place:.........
Signature and full address of Exporter
(Affix stamp)
Enclosures: as above
[F.No. 334 /1/ 2012-TRU]
(Rajkumar Digvijay)
Under Secretary to the Government of India
