With a view to simplify the refund based service tax exemption scheme on taxable services attributable to exports, the time limit for filing refund claims has been extended from 60 days to six months. In respect of technical testing and analysis service, the documentation required for claiming refund has been simplified.
Source: Notification No.32/2008-Service Tax dated 18.11.2008, amending notification No. 41/2007-Service Tax