Association of Cost and Managment Accountants

Government of India has issued a notification No. 41 dated 06/10/2007 under Service Tax for giving the benefits of Refund of Service Tax paid on Seven Services to the exporters. Now two more services are included in this vide notification number 42 dated 29/11/2007. These two services are as follows:-

1.Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter under Section 65(105)(zzzd) provided (i) the exporter furnishes a copy of the written agreement entered into with the buyer of the said goods requiring such specialized cleaning of containers used for export of said goods; and (ii) the service provider is accredited by the competent statutory authority to provide such specialized cleaning services.

2. Services provided for storage and warehousing of said goods under Section 65(105)(zza) provided (i) the said goods are stored in a storage or warehouse which is approved by the competent authority; and (ii) the storage or warehouse is exclusively used for the purpose of storage or warehousing of export goods.”