As per Notification No.31/2012-ST dated 20-06-2012 the service tax is not payable in following two cases :-
Case 1:Service provided to an exporter for transport of the said goods by goods transport agency in a goods carriage from any container freight station or inland container depot to the port or airport, as the case may be, from where the goods are exported; or
Case 2: Service provided to an exporter in relation to transport of the said goods by goods transport agency in a goods carriage directly from their place of removal, to an inland container depot, a container freight station, a port or airport, as the case may be, from where the goods are exported.
The procedure given has to be followed and the exporter shall have to produce the consignment note, by whatever name called, issued in his name.
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