Notification
No.17/2009 – Service Tax
New Delhi, the 7
th
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 6
th
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 o f
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
ce). bill.
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.
(Signature of the applicant / authorised person with stamp)
Date:
Place:
