As per the notification No. 1709 & 1809 Dated : 7.7.09, we decided to get the Exemption on the taxable service of 01. GTA for place of removal to port of export.02. Commission agent located out side India. And we also filed the form EXP1 & it approved.
Now my query is as the Notification is dated 7.7.09, can we get the exemption on the Bills before 7.7.09??? please clear with the terms. And are in process to file EXP2, in this case it is very clear that Exporter has to file the self attested copy of Shipping Bill. But is it necessary to attach the copy of Invoice & Bill of Lading / FCR / AWB as it not mentioned in Notification.
01 October 2009
In my view you can get the exemption on the bills dated before 7.07.2009. As the term denotes that you have to file the refund application within 15 days of the completion of six month. It means that the refund process is not for monthly basis and it is for every six month once (this is as per notification No.18/2009). Yes, it is necessary to file relevant documents (pls read the notification it says that the invoice, bill or challan or any other relevant documents issued by the service provider)