[PUBLISHED
IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT
OF REVENUE)
Notification No.06 / 2013 - Service Tax
New Delhi, dated
the 18th April, 2013
G.S.R.....
(E). In exercise of the powers conferred by sub-section
(1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter
referred to as the said Act), the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby exempts the taxable
services provided or agreed to be provided against a scrip by a person located
in the taxable territory from the whole of the service tax leviable thereon
under section 66B of the said Act.
2. Application.
– This notification shall be applicable to the Focus Market Scheme duty credit scrip issued to an
exporter by the Regional Authority in accordance with paragraph 3.14 of the
Foreign Trade Policy.
3. The
exemption shall be subject to the following conditions, namely:-
(a) that the
scrip is issued against exports to the countries notified by the Government of
India in Appendix 37C of the Handbook of Procedures, Volume I:
Provided that the following categories of
exports (specified in paragraph 3.17.2 and 3.14.3 of the Foreign Trade Policy)
shall not be counted for calculation of export performance or for computation
of entitlement under the Focus Market Scheme, namely:-
(i)
the Export Oriented Units or Electronic Hardware Technology
Parks or Biotechnology Parks which are availing direct tax benefits or
exemption;
(ii)
the export of imported goods covered under Para 2.35 of the
Foreign Trade Policy;
(iii) the
exports through transhipment, meaning thereby that exports originating in third
country but transhipped through India;
(iv) the
deemed exports;
(v) the
exports made by Special Economic Zone units or Special Economic Zone products exported through Domestic Tariff
Area units;
(vi) the
items, which are restricted or prohibited for export under Schedule-2 of
Export Policy in ITC (HS);
(vii) supplies made
to Special Economic Zone units;
(viii) the
service exports;
(ix) diamonds and
other precious, semi precious stones;
(x)
Gold, silver, platinum and other precious metals in any form, including plain
and studded jewellery;
(xi) Ores
and Concentrates, of all types and in all forms;
(xii) Cereals, of
all types;
(xiii) the
Sugar, of all types and in all forms;
(xiv) Crude or Petroleum
oil and Crude or Petroleum based products covered under ITC HS codes 2709 to
2715, of all types and in all forms; and
(xv) the
export of milk and milk products covered under ITC HS Codes 0401 to 0406,
19011001, 19011010, 2105 and 3501;
(b) that the
scrip is registered with the Customs Authority at the port of registration
(hereinafter referred to as the said Customs Authority);
(c) that the holder of the scrip,
to whom taxable services are provided or agreed to be provided shall be located
in the taxable territory;
(d) that the
holder of the scrip who may either be the person to whom the scrip was
originally issued or a transferee-holder, presents the scrip to the said
Customs Authority along with a letter and an invoice or challan or bill, as the
case may be, issued under rule 4A of the Service Tax Rules, 1994 by the service
provider indicating details of his jurisdictional Central Excise Officer
(hereinafter referred to as the said Officer) and the description, value of the
taxable service provided or agreed to be provided and service tax leviable
thereon;
(e) that the said
Customs Authority, taking into account the debits already made under
notification number 93/2009-Customs, dated the 11th September, 2009,
notification No.30/2012-Central Excise, dated the 9th July, 2012 and
this exemption, shall debit the service tax leviable, but for this exemption in
or on the reverse of the scrip and also mention the necessary details thereon,
updates its own records and sends written advice of these actions to the said
Officer;
(f) that the
date of debit of service tax leviable, in the scrip, by the said Customs
Authority shall be taken as the date of payment of service tax;
(g) that in case the service tax leviable as per the
point of taxation determined in terms of the Point of Taxation Rules, 2011 is
prior to date of debit or that the rate of tax determined in terms of rule 4 of
the Point of Taxation of Rules, 2011, is in excess of the rate of service tax
mentioned in the invoice, bill or challan, as the case may be, the holder of the scrip shall
pay such interest or short-paid service tax along with interest, as the case
may be;
(h) that the holder of the scrip
presents the scrip debited by the said Customs Authority within thirty days to
the said Officer, along with an undertaking addressed to the said Officer, that
in case of any service tax short debited in the scrip, shall pay such service
tax along with applicable interest;
(i) that based on the
said written advice and undertaking, the said Officer shall verify and
validate, on the reverse of the scrip, the details of the service tax leviable, which were debited by the said
Customs Authority, and keep a record of payment of such service tax and
interest, if any;
(j) that the service
provider retains a copy of the scrip,
debited by the said Customs Authority and verified by the said Officer and duly
attested by the holder of the scrip, in support of the provision of taxable
services under this notification;
and
(k) that the said holder of
the scrip, to whom the taxable services
were provided or agreed to be provided shall be entitled to avail the
drawback or CENVAT credit of the service tax
leviable under section 66B of the said Act, against the service tax
debited in the scrip and validated by the said Officer.
4. Any
amount due to the Central Government under this notification shall be
recoverable under the provisions of the said Act and the rules made there
under.
Explanation - For
the purposes of this notification,-
(A) “Foreign Trade Policy” means the
Foreign Trade Policy, 2009-14, published by the Government of India in the Ministry
of Commerce and Industry, vide notification No.01 (RE 2012)/2009-2014, dated
the 5th June, 2012, as amended from time to time.
(B) “Handbook of Procedures Volume 1” means the Handbook of
Procedures Volume 1, 2009-14, published by the Government of India in the
Ministry of Commerce and Industry, vide Public
Notice No.01 (RE 2012)/2009-2014,
dated the 5th June, 2012, as amended from time to time.
(C) “Point of taxation” shall have the same meaning
assigned to it in clause (e) of rule 2 of the Point of Taxation Rules, 2011.
(D) “Regional
Authority” means the authority competent to grant a duty
credit scrip under the Foreign Trade (Development and Regulation) Act, 1992 (22
of 1992).
(E) “Scrip” means Focus Market Scheme duty credit
scrip issued to an exporter by the Regional Authority in accordance with
paragraph 3.14 of the Foreign Trade Policy;
[F.No.354/55/2013-TRU]
(Raj Kumar Digvijay)
Under Secretary to the
Government of India
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