Service tax
Notification No- 43/2007-ST, dated 29.11.2007
Business exhibition of goods by the organiser of business exhibition to a
manufacturer of goods falling under Chapters 57, 61, 62 and 63
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, on being satisfied that it is necessary in the public interest so to
do, hereby exempts the taxable service, specified in sub-clause (zzo) of clause
(105) of section 65 of the said Finance Act (hereinafter referred to as the said
service), provided in relation to business exhibition of goods by the organiser
of business exhibition to a manufacturer of goods falling under Chapters 57, 61,
62 and 63 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the
said manufacturer), from the whole of the service tax leviable thereon under
section 66 of the said Finance Act, subject to the following conditions,
namely:-
(a) prior to availment of exemption under this notification, the said
manufacturer has exported goods falling under Chapters 57, 61, 62 and 63 of the
Central Excise Tariff Act, 1985 (hereinafter referred to as the said goods) and
is registered as exporter of said goods with any of the following organisations,
namely:
(i) Apparel Export Promotion Council;
(ii) Carpet Export Promotion Council;
(iii) The Cotton Textiles Export Promotion Council;
(iv) Handloom Export Promotion Council;
(v) The Indian Silk Export Promotion Council;
(vi) Powerloom Development & Export Promotion Council;
(vii) Synthetic & Rayon Textiles Export Promotion Council;
(viii) Wool & Woollens Export Promotion Council;
(ix) Wool Industry Export Promotion Council;
(x) Jute Manufacturers Development Council;
(b) the exemption shall be claimed by the said manufacturer for the said service
received;
(c) the exemption claimed by the said manufacturer shall be provided by way of
refund of service tax paid on the said service;
(d) the said manufacturer claiming the exemption has actually paid the service
tax on the said service;
(e) no CENVAT credit of service tax paid on the said service has been taken
under the CENVAT Credit Rules, 2004.
2. The exemption contained in this notification shall be given effect to in the
following manner, namely:-
(a) the person liable to pay service tax under section 68 of the said Finance
Act shall pay service tax as applicable on the said service provided to the said
manufacturer and such person shall not be eligible to claim exemption for the
said service;
(b) the said manufacturer shall claim the exemption by filing a claim for refund
of service tax paid on the said 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 or warehouse;
(c) the claim for refund shall be filed on a quarterly basis, within sixty days
from the end of the relevant quarter during which payment of the value of the
said service and the service tax thereon has been made;
(d) the refund claim shall be accompanied by documents evidencing payment of
service tax on the said service for which claim for refund of service tax paid
is filed;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, shall, after satisfying himself that the
said service has been actually used by the said manufacturer in relation to
business exhibition of the said goods manufactured by him, refund the service
tax paid on the said service.
3. The exemption contained in this notification shall be valid upto 31st March,
2009.
4. This notification shall come into force on the date of its publication in the
Official Gazette.
[F.No.341/15/2007-TRU]
(G.G. Pai)
Under Secretary to the Government of India
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