26 November 2007
We are exporters paying service tax for lorry freight under Goods Transport Agency provisions.
Now we come across SErvice tax notification no.40/2007-ST dt.17.09.2007 providing refund of service tax paid by exporters . 1. Port services provided for export 2. Other port services provided for exporters. 3. Service of transport of goods by road from ICD to port of export provided by Goods Transport Agency. 4. Services of transport of goods in containers by rail from ICD to port of export.
Please explain the possibilities of refund of service tax we are paying on lorry freight.
29 November 2007
There is not provision of refudn for service tax paid on lorry freight, however if the freight is in relation to the above, then you can apply for refund subject to fulfilment of several conditions as apperaint in the notification issued in this regard has been issued subject t, you can check this out on www.cbec.gov.in. If you cant find it out then let me know i will mail it to you as it is quite lengthy one.