NTF. NO. 42/2007-ST, DT. 29/11/2007
- Document type
- Notification
- Reference no.
- I
- Dated
- Category
- ST Notifications 2007
CBEC further grants refund for payment of service tax on insurance service - New addition
CBEC further grants refund for payment of service tax on insurance service - New addition
In the said notification, in the Schedule, after Sr.No.7 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) |
| 8. | Section 65(105)(zzzd) | Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter. | (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. |
| 9. | Section 65(105)(zza) | Services provided for storage and warehousing of said goods. | (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. |
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F.No.341/15/2007-TRU]
(G.G. Pai)
Under Secretary to the Government of India