Whether the specified services provided for the purpose of export can be exempted from the payment of service tax under notification no. 41/2007-ST which are not covered under said notification as on date?

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SOY P ITTY on 21 Apr, 2016 wrote:

YOU SIR IS A GREAT PERSON TO SERVE WITH OUT ANY SINGLE PENY. AND YOUR ADVICE RELATED EXCISE AND SERVICE TAX IS VERY VALUABLE FOR GRADUATE/POST GRADUA ...
hitesh on 03 Apr, 2016 wrote:

THANK U SIR 4 UR REPLY ON RATE OF INTEREST
hitesh on 20 Mar, 2016 wrote:

Thank u sir for ur reply regarding ssi exemption limit.
visuiyer on 09 Mar, 2016 wrote:

the budget analysis is really superb... and has highlighted all the aspects.. Hats off Sir ji..
hitesh on 06 Mar, 2016 wrote:

THANK U SIR FOR YOUR REPLY REGARDING THE TARIFFS I ASKED
hitesh on 29 Feb, 2016 wrote:

THANK U SIR FOR GUIDING ME IN THE QUERY OF REFUND.I M THANKFULL TO U.
Abhimanyu Singh on 08 Feb, 2016 wrote:

GST should be passed in this budget. all parties should help in public benefit. Opposition of the party in this regard is not good.
CA R P Vijay on 04 Jan, 2016 wrote:

Thanks and we also wish you and your family a very happy and prosperous new year.
Rahul Singhvi on 04 Jan, 2016 wrote:

Thank you for your lovely greetings ! Wishing you & your family a very happy & fun filled New Year
O V Srinivasan on 04 Jan, 2016 wrote:

We from Gokak Textiles limited wish you and your team a very happy and prosperous New Year 2016.

Case Laws

PJ/Case Laws/2011-12/1001

Whether the specified services provided for the purpose of export can be exempted from the payment of service tax under notification no. 41/2007-ST which are not covered under said notification as on date?

Prepared By:
CA. Rajani Thanvi &
Kavita Thanvi

Case: - SHAH NANJI NAGSI EXPORTS PVT. LTD. v/sCOMMR. OF C. EX. & CUS., NAGPUR

Citation: - 2010 (20) S.T.R.765(Tri.- Mumbai)

Issue:- Whether the specified services provided for the purpose of export can be exempted from the payment of service tax under notification no. 41/2007-ST which are not covered under said notification as on date?

Brief Facts:-The litigant filed theappeal against the order issued by the lower authorities, whereby the refund claim was rejected on the ground that the “Business Auxiliary Services, Business Support Services” provided for export of goods during the period July to September, 2008 was not covered under Notification No. 41/2007-S.T., dated 6-10-2007.

Appellant’s Contention:-
The appellant was contended that the services provided for the purpose of export, was exempted from payment of service tax vide Notification No. 41/2007-S.T., dated 6-10-2007. Hence the refund claim was wrongly denied.

Respondent’s Contention:-
The respondents argued thatthe Notification No. 41/2007-S.T. was amended w.e.f. 7-12-2008 and in accordance with this amendment, exemption was granted to ‘Clearing & Forwarding Agency Service’ if the same were for export of goods and/or for export of service. Therefore, the service provided for the period July to September, 2008 was not covered under the Notification No. 41/2007-S.T.
Hence the demand made by the complainant is not sustainable.

Reasoning of Judgment:-
The Hon’ble Tribunal said that the“Business Auxiliary Service/Business Support Services” were provided during the period July to September, 2008 and Notification No. 41/2007-S.T. was amended by Notification No. 33/2008 dated 7-12-2008 whereby exemption was granted to the services, if the same was provided for export of goods.

Decision:
The appeal was dismissed.

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