Service Tax Refund Application Can Now Be Filed Within Six Months from the End of the Relevant Quarter

Amends notification  No.41/2007-Service Tax, dated the 6th October, 2007– 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 it was only sixty days.the amending notification no. 32/2008-ST dated 18-11-2008 is appended herewith for info.

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, IN PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance 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”, the words “six months” shall be substituted;

(2) in the Schedule, against Sr.No.3, in column (4), after item (i), the following item shall be inserted, namely:-

“(ia) where the buyer of the said goods does not require testing and analysis of the said goods, but testing is statutorily stipulated by domestic rules and regulations, the exporter shall furnish copy of such rules or regulations stipulating testing and analysis of the said goods;and”.

2. This notification shall come into force on the date of its publication in the 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 notification No.24/2008-Service Tax, dated the 10th May, 2008 which was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 369(E), dated the 10th May, 2008.