Government has decided on 17th September 2007, to refund service tax paid by exporters on four taxable services, which are not in the nature of “input services” but could be linked to export goods. This cover the following four services:-|
(i) Port Services provided for export.
(ii) Other port Services provide for export.
(iii) Services of transport of goods by road from ICD to port of export provided by Goods Transport Agency.
(iv) Services of transport of export goods in containers by rail from ICD to port of export.
Service tax paid by exporters on input services used for export goods is refunded under the existing schemes. Drawback scheme also factored service tax paid on input services used for export goods.