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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, IN PART II, SECTION 3, SUB-SECTION (i)]
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.
(i) 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
(ii) 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.
(i) 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,
(ii) 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,
(iii) details of exporter's invoice relating to export goods are
specifically mentioned in the lorry receipt and the
corresponding shipping bill,
(iv) 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.
(i) export goods are transported directly from place of
removal to inland container depot or port or airport from
where the goods are exported,
(ii) 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,
(iii) details of exporter's invoice relating to export goods are
specifically mentioned in the lorry receipt and the
corresponding shipping bill,
(iv) 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."
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F.No.341/15/2007-TRU]
(Unmesh Wagh)
Under Secretary to the Government of India

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.