[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3,
Government of India
Ministry of Finance
(Department of Revenue)
Notification No 42/2012 - Service Tax
New Delhi, the 29th 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), 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 so much of the service tax leviable thereon under section 66B of the said Act, as is
in excess of the service tax calculated on a value up to ten per cent of the free on board value of
export goods for which the said specified service has
been used, subject to the conditions specified in column (3) of the said Table,
namely:-
Table
Sr. |
Description of the
taxable service |
Conditions |
(1) |
(2) |
(3) |
1. |
Service provided by a commission agent
located outside India and engaged under a contract or agreement or any other
document by the exporter in India, to act on behalf of the exporter, to cause
sale of goods exported by him. |
(1) The exporter shall declare the amount
of commission paid or payable to the commission agent in the shipping bill or
bill of export, as the case may be. (2) The exemption shall be limited to the service tax
calculated on a value of ten per cent of the free on board value of export
goods for which the said service has been used. (3) The exemption shall not be available
on the export of canalised item, project export, or
export financed under lines of credit extended by the Government of India or
EXIM Bank, or export made by Indian partner in a company with equity
participation in an overseas joint venture or wholly owned subsidiary. (4) The exporter shall submit with
the half-yearly return after certification of the same as specified in clause
(g) of the proviso (i)
the original documents showing actual payment of commission to the commission
agent; and (ii) a copy of the agreement or contract entered into between the
commission agent located outside India and the exporter in relation to sale
of export goods outside India: |
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 EXP3
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 (G)
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.
(c) the exporter
availing the exemption shall file the return in Form EXP4, 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 (3) 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 specified 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 an individual or a proprietorship
concern or an HUF or a partnership firm,
the documents enclosed with the return shall be certified by the exporter
himself and where the exporter is any other person, the documents enclosed with
the return shall be certified by the person authorised
by the Board of Directors or any other competent person;
(g) where the amount
of commission charged in respect of the specified service exceeds ten per cent.
of the free on board value of the export then, the service tax shall be paid within
the period specified under rule 6 of the Service Tax Rules, 1994, on such amount,
which is in excess of the said ten per cent;
2. This notification
shall come into force on the 1st day of July, 2012.
Form EXP3
[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.
/2012-ST, dated
.June, 2012 in respect of services
provided by a commission agent located outside India, which have 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 EXP4
[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.
/2012-ST, dated
,
2012 in respect of services provided by a commission agent,
located outside India and have used the same for export of goods 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. |
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 |
|
Export
invoice no |
Date |
Description
of goods exported |
Quantity
(please mention the unit) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
|
|||
Name
of service provider |
Address
of service provider |
Invoice
No. |
Date |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
9. Declaration:-
I / We hereby declare that-
(i)
I have complied with all the conditions mentioned in Notification No.
/2012-ST,
dated
. 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