Notification

NTF. NO. 32/2008-ST, DT. 18/11/2008

Document type: Notification
Reference no.: J
Dated: 18 Nov 2008
Category: ST Notifications 2008

TIME LIMIT FOR SERVICE TAX REFUND EXTENDED - Refund Procedure for Testing & Analysis of the export goods eased.

NTF. NO. 32/2008-ST, DT. 18/11/2008

TIME LIMIT FOR SERVICE TAX REFUND EXTENDED - Refund Procedure for Testing & Analysis of the export goods eased.

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th October, 2007 which was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 645(E), dated the 6th October, 2007, namely:-

In the said notification,-

(1) in paragraph 2, in sub-paragraph (e), for the words sixty days, the words six months shall be substituted;

(2) in the Schedule, against Sr.No.3, in column (4), after item (i), the following item shall be inserted, namely:-

(ia) where the buyer of the said goods does not require testing and analysis of the said goods, but testing is statutorily stipulated by domestic rules and regulations, the exporter shall furnish copy of such rules or regulations stipulating testing and analysis of the said goods; and.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F.No.341/15/2007-TRU]

Sd/-

(G.G. PAI)
Under Secretary to the Govt. of India

NTF. NO. 32/2008-ST, DT. 18/11/2008

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