Government of India
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhavan, New Delhi-110011
Policy Circular No. 47 (RE-2008)/2004-2009
Dated: 8th December, 2008
All Regional Authorities;
All Commissioners of Customs/Excise;
Subject: Clarification regarding Service Tax Refund.
Attention is invited to the Policy Circular No. 1 dated 11.4.08 on the above subject wherein in clause 2(c) of the said Circular, it was stated that “Clearing and Forwarding (C&F) Agency Service is not leviable to Service Tax”. Department of Revenue have now issued TRU Notification No. 33 dated 7.12.2008 allowing refund of Service Tax paid on the services provided by a Clearing and Forwarding Agent in relation to Export Goods. Accordingly, Clause 2(c) of the DGFT Policy Circular No. 1 dated 11.4.08 stands withdrawn.
2. This is for information of all concerned.
3. This issues with the approval of Competent Authority.
Joint Director General of Foreign Trade
(Issued from F. No. 01/94/180/Service Tax/AM 09/PC 4)