Clarification on Service tax paid on taxable services used for export of goods - Circular No. 156/7 /2012-ST

Circular No. 156/7 /2012-ST

F.No.354/66/2011-TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Tax Research Unit)

153, North Block,

                     

New Delhi, 9^th April, 2012

To

Chief Commissioner of Customs

Customs and Central Excise/

Central Excise & Service Tax (All),

Director General of Service Tax

Central Excise Intelligence Audit,

Commissioner of Customs and Central Excise

Central Excise and Service Tax

Service Tax (All)

Madam/Sir,

Subject:   Service tax paid on taxable services used for export of goods at the post-manufacture stage — electronic refund through the Indian Customs EDI System -- Notification 52/2011-ST – review -- regarding.

     A Committee has been constituted with Director General of Service Tax,  Smt. Sanghamitra Panda as Chairperson, to review the scheme for electronic refund of service tax paid on taxable services used for export of goods, made operational vide Notification 52/2011-ST dated 30^th December, 2011.  Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri. Sushil Solanki and Director, TRU, Shri. J. M. Kennedy.

2.          The Committee has been instructed, as a part of the review, to (a) evolve a scientific approach for the fixation of rates in the schedule of rates for service tax refund; and (b) propose a revised schedule of rates for service tax refund, taking into account the revision of rate of service tax from 10% to 12% and also movement towards ‘Negative List’ approach to taxation of services. The Committee may interact with/call for data from, the field formations, export promotion councils, chambers of commerce or any other business or industry association, as may be required. The Committee will submit its report to the Chairman, CBEC, before 20/06/2012. Views and suggestions may be posted at the e-mail address: feedbackonestr@gmail.com

3.          This Circular may be communicated to the field formations, exporters, chambers of commerce, export promotion councils, through Public Notice/Trade Notice. Hindi version to follow.

                                                                                           

(Samar Nanda)

Under Secretary, TRU

Tel/Fax: 011-23092037