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January 2009

Amendments to Notification exempting services availed by exporters — Notification No. 33/2008-Service Tax, dated 7-12-2008.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
Reading Time 1 mins
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New Page 1Part B : Indirect taxes

Service tax

18 Amendments to Notification exempting
services availed by exporters — Notification No. 33/2008-Service Tax, dated
7-12-2008.

This Notification makes the following amendments :



  • Exemption is granted to exporters who use certain specified services for
    export of goods subject to certain conditions. Condition of exporting the
    goods without availing duty drawbacks of service tax paid has been removed by
    the Notification.


  • Refund amount on services availed from clearing and forwarding agents outside
    India, was restricted to actual amount of service tax paid or service tax
    calculated on 2% of FOB value of export goods, whichever is less. This has
    been changed to 10% instead of 2%


  • Additional category of services rendered by clearing and forwarding agents is
    included in the list of exempt services, subject to the fulfilment of
    conditions prescribed.


  • Consequential amendments are made in the Form for the claim.


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