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October 2011

Clarification reg. service tax on fees charged for Issuance of Country of Origin Certificate (COOC) — Circular No. 145/14/ 2011-ST dated 19-8-2011.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta
Chartered Accountants
Reading Time 1 mins
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By this Circular it has been clarified that services provided by Chamber of Commerce and any other authorised agencies for issuance of COOC with reference to national character of export goods upon examination of the origin of their composition, service tax as applicable on fees charged by such organisation shall be categorised under ‘Technical Inspection and Certification Agency Service’. It has been further clarified that service tax paid on ‘Technical Inspection and Certification’ of export goods is eligible for refund under Notification 17/2009-ST, dated 7th July, 2009.
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