Service Tax Refund Application Can Now Be Filed Within Six Months from the End of the Relevant Quarter
Refund application can now be filed within six months from the end of the relevant quarter during which the said goods have been exported. earlier itwas only sixty days.the amending notification no. 32/2008-ST dated 18-11-2008 is appendedherewith for info.
NOTIFICATION NO 32/2008-Service Tax, Dated: November 18, 2008
In exercise of the powers conferred by sub-section (1) of section 93 of theFinance Act, 1994 (32 of 1994), the Central Government hereby makes thefollowing further amendments in the notification of the Government of Indiain the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax,dated the 6th October, 2007 which was published in the Gazette of India,Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R.645(E), dated the 6th October, 2007, namely:-
In the said notification, -
(1) in paragraph 2, in sub-paragraph (e), for the words “sixty days”, thewords “six months” shall be substituted;
(2) in the Schedule, against Sr.No.3, in column (4), after item (i), thefollowing item shall be inserted, namely:-
“(ia) where the buyer of the said goods does not require testing andanalysis of the said goods, but testing is statutorily stipulated bydomestic rules and regulations, the exporter shall furnish copy of suchrules or regulations stipulating testing and analysis of the said goods;and”.
2. This notification shall come into force on the date of its publication inthe Official Gazette.
[F.No.341/15/ 2007-TRU] (G.G. Pai) Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India,Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R.645(E), dated the 6th October, 2007 and was last amended by notificationNo.24/2008-Service Tax, dated the 10th May, 2008 which was published in theGazette of India, Extraordinary, Part II, section 3, sub-section (i) videnumber G.S.R. 369(E), dated the 10th May, 2008.