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Sept. - Oct. 2007 GSIA BI-MONTHLY NEWS BULLETIN GOA STATE INDUSTRIES ASSOCIATION
(An Apex Association for Micro, Small, Medium Enterprises in Goa)
ISO 9001:2000 Certified
4 FLOOR, GOA-IDC HOUSE, PATTO PLAZA, PANAJI, GOA 403 001.
Office Timings: 9.30 a.m. 6.00 p.m. (Mon.-Fri.) & 9.30 a.m. 1.30 p.m. (Sat.) Ph.: 2438395 Fax: 2438210 E-mail : [email protected] Website: www.gsia.in
GSIA Executive Committee Members for 2006-2008
Mr. Atul D. Pai Kane Mr. Shekhar Sardesai Dr. Sangam Kurade Mr. Rajesh Khaunte Mr. Vishwanath Kochkar Mr. Keshav K. Kamat Imm. Past President Mr. Sudin B. Naik Mr. Sanat Raiturcar Mr. Sandeep Sardesai Mr. Raj Kumar Kamat Dr. Vinayak K. Naik Mr. Lalit Saraswat Mr. Ashish P. Verlekar GSIA Co-ordination Committee for 2006 - 2008.
S.No. Sectors
Mr. Rajesh Khaunte Mr. Shekhar Sardessai Entrepreneurship Development & Education
Chairperson
Mr. Blaise Costabir Biotech Business Development
Chairperson
Dr. Sangam Kurade Pharma/ Chemical Business Development
Chairperson
Mr. Sanat Raiturcar Mr. Shakil Manerker Environment Protection Sector
Chairperson
Mr. Keshav K. Kamat Mr. Dattakumar Kamat Mr. Sudesh M. Rane Bulletin + Food Processing & Emerging Sectors + ISO Systems
Chairperson
Dr. Sangam Kurade IT and Website
Chairperson
Mr. Lalit Saraswat Micro Enterprises Development Cell
Chairperson
Mr. Rajkumar Kamat Sept. - Oct. 2007 GSIA EXECUTIVE COMMITTEE MEMBERS REPRESENTATION ON
GOVT./ GOVT. UNDERTAKINGS ETC. FOR THE TENURE 2006 - 2008
S.No. Represented by
Mr. Atul D. Pai Kane - President - Small Scale Industries (SSI) Board.
- Small Industries Development Bank (SIDBI)- Goa Industrial Development Corporation (Goa IDC) Board.
- Commercial Tax Advisory Committee- Goa State Directorate of Craftsmen Training.
Mr. Parag Joshi - Vice President - State Level Co-Ordination Committee for Grant of Subsidy Mr. Shekhar Sardesai - Vice President - Co-ordinator for: Confederation of Indian Industry (CII) - Goa Management Association (GMA) - Goa Chamber of Commerce & Industry (GCCI) Dr. Sangam Kurade - Vice President - Chairman of Institute Management Committee (ITI) Canacona.
Mr. Atul P.Naik - Hon.Secretary - Regional Advisory Committee (RAC) Customs & Central Excise- Tool Room & Training Center - Institute Management Committee (ITI) Honda.
Mr. Vishwanath Kochkar - Jt. Secretary - Regional Board (ESIC) Employees State Insurance Corporation. - Provident Fund (PF)- Standardization & Quality System Mr. Keshav K. Kamat - Past President - Goa Handicrafts Rural Small Scale Industries Development Corporation (GHRSSIDC)- Goa State Pollution Control Board- Department of Science, Technology & Environment (DST) Mr. Sudin B.Naik -Exe. Member - Power Advisory Committee or any other Power Dept. matter.
Mr. Sanat Raiturcar - Exe. Member - National Small Industries Corporation (NSIC), - Small Industries Service Institute (SISI).
Mr. Naresh Pai - Exe. Member - State Level of Inter-Institutional Committee (SLIIC).
Mr. Sandeep Sardessai - Exe. Member - Institute Management Committee (ITI) Cacora.
Mr. Anil Kher - Exe. Member - Institute Management Committee (ITI) Panaji.
Mr. Raj Kumar Kamat - Exe. Member - Rate Contract Committee (GHRSSIDC)- Prime Minister Rozgar Yojana (PMRY)- State Level Steering Committee IMC (ITI) Panaji.
Mr. Sameer Keny - Exe. Member - Co-ordinator- Industrial Estates (IDC)- Controller of Legal Metrology (Weights & Measures)- Department of Civil Supplies.
Mr. Rajiv Nevgi - Exe. Member Mr. Shakil Manerkar - Member - Chairman of Institute Management Committee (ITI) Vasco.
Mr. Atul Jadhav - Member - Minimum Wages Board.
Mr. R.N. Dalvi - Member - Directorate of Foreign Trade Mr. Ramnath Moye - Member - Goa Labour Welfare Board - Smart Card Committee.
The views expressed in this Bulletin are not necessarily those of the Association. All information is provided with the usual waiver of responsibility as neither the GSIA nor its members, employees or service providers can accept liability for loss and damage resulting from omissions and inaccuracy relating to articles, information, data, telephone numbers, addresses, wording, spacing or positioning of any listings, representations and other material regardless of the cause.

Sept. - Oct. 2007 From President's Desk
Sept. - Oct. 2007

Sept. - Oct. 2007 ASSOCIATION ACTIVITIES "Interactive Session" with Commissioner of
Customs, Central Excise & Service Tax organized at
GIDC-Verna Industrial Estate on 16th Oct. 07.
Goa State Industries Association(GSIA) jointly with Verna
Industrial Estate Association organized an"Interactive
Session" with the Commissioner of Customs, Central Excise
and Service Tax, Mr. Chandrahas Mathur at Verna Industrial
Estate, Goa-IDC Hall on 16 October, 2007. GSIA President Mr. Atul D. Pai Kane welcomed the delegates and extended support to the recent activities undertaken by the Office of the Commissioner of Customs, Central Excise and Service Tax. Later, the Commissioner addressed the delegates on revenue matters and gave a patient hearing to the suggestions and difficulties faced by the SME units regarding Central Excise, Customs and Service Tax matters. The Open House Interactive Session received a very enthusiastic response with representatives of around 80-90 SME units participating. GSIA Hon. Secretary, Mr. Atul P. Naik, Jt. Secretary, Mr. Vishwanath Kochkar alongwith Past Presidents of the Association Mr. Sudin Naik, Mr. Keshav Kamat and senior officials from concerned Government departments were also present.
The session ended with a vote of thanks by Mr. Blaise Costabir, President of Verna Industrial Estate Association, thanking the Commissioner, Mr. Chandrahas Mathur for accepting GSIAs request and convening the "Interactive Session" for the benefit of the Industry.
S y n o p s i s o f t h e M e e t i n g w i t h S e c r e t a r y ( I n d u s t r i e s ) h e l d o n 1 7 O c t . ' 0 7 o n
"INFRASTRUCTURAL ISSUES IN INDUSTRIAL ESTATES"
Meeting was convened by Secretary (Industries) to consider GSIA's proposal put forward to the Director of Industries,
Trade & Commerce, Ms. Garima Gupta on her visit to the GSIA Office. Considering the long pending problems being
faced by the units in the various industrial estates as a priority, Ms. Garima Gupta arranged the meeting with Secretary
(Industries) in his chamber along with other trade Associations and concerned Government Departments.
The meeting was attended by GSIA President, Hon. Secretary and Vice-President along with Vice President GCCI, the Managing Director, GIDC and representatives of PWD and Electricity Department.
GSIA forwarded a consolidated table showing grievances faced by the units as per communication received by the Presidents of the various Industrial Estates. These highlighted the common problems faced by all the Industrial Estates which included erratic power supply, frequent power shutdowns without prior intimation, shortage of water supply, poor road conditions, security problems arising because of no proper compound wall and slums being developed adjacent to Industrial Estates. The other issues put forward were Broadband connectivity in all industrial estates, proper signages to be put up for visitors & goods carriers, cattle menace to be dealt with, garbage disposal, erection of high masts at Canacona and Cuncolim, police outpost to be made available, hot-mixing of roads at the entrance and within the industrial estates to done up, security guards to be employed at every industrial estate, illegal kiosks at Kundaim and vandalism to be dealt with in Sancoale Industrial Estate.

Sept. - Oct. 2007 After giving a patient hearing to all the grievances, the Secretary (Industries) decided to visit the Industrial Estates and volunteered to arrange meetings with the Industrial Estate Associations for Pilerne, Tivim, Mapusa, Colvale, Honda, Bicholim and Pissurlem Industrial Estates respectively either at the end of the month or at the beginning of the following month.
The Secretary (Industries) will be accompanied with representatives from the Directorate of Industries, GIDC, Electricity Department and PWD. Subsequently, the other visits are scheduled after which a review meeting will be called where the major problems would be taken up on priority. Instructions were also given to GIDC which included the road repairs, improvement in water supply, construction of compound walls etc.
The meeting ended with vote of thanks to the Secretary (Industries) for taking initiative to meet the representatives of Trade and Industry to solve the problems being faced by the Industrial Estates in Goa.
3. Meet of Select Tier-II partners of UNCTAD Project on 1st Sept.'07 at New Delhi.
Seminar on "Managing Foreign Exchange Risk"; Solution for SMEs was organized on 01 Sept.'07 at
New Delhi.
FISME alongwith Fullerton Enterprises Pvt. Ltd. and Centurion Bank of Punjab (CBoP) organized the same and was GSIA Vice-President, Dr. Sangam Kurade.
Mr. Anil Bhardwaj, Secretary General FISME welcomed the delegates. Mr. V.K. Agarwal Sr. Vice- President gave his address. Also who spoke included Mr. Abhijeet Das of UNCTAD, Mr. G.I. Sunderajan of Fullerton and Mr. Shailendra Bhandari M.D. Centurion Bank of Punjab.
The seminar concluded with a talk on "Managing Foreign Exchange Risks". Policy paper on the main topic was released as well as an MoU was signed between FISME and CBoP. Many delegates and representatives of various State Industry Associations represented.
Dr. Sangam Kurade briefing the
Release of the Policy Paper. Members of FISME,
delegates about GSIA.
CBoP, UNCTAD, officials and representations of all
State Industrial bodies are seen.
The evening concluded with a Consensus for the benefit of State Associations wherein :
–
FISME shall prepare a manual for orientation alongwith Fullerton.
Capacity gap analysis for benefit of State Associations (revenue model) will be done; and Select 3+1 States for pilot financing project. Karnataka, Kerala, a North Indian State and Goa has been predetermined as logical choices. Commercial Taxes Advisor
Adv. Y.S. Pai Bir
Former Commissioner of Commercial Taxes is available for consultation at GSIA office on Mondays & Thursdays.
Sept. - Oct. 2007 DIRECTORY OF MEETINGS FOR THE MONTHS
OF SEPTEMBER - OCTOBER 2007.
Meet of Select Tier-II partners of UNCTAD Project - Seminar on "Managing Foreign Exchange Risk"; Solution for SMEs was organized at New Delhi attended by Dr. Sangam Kurade.
Meeting with BSNL General Manager attended by Mr. Sameer Keny.
GHRSSIDC Rate Contract Committee Meeting attended by Mr. Rajkumar Kamat.
297 Goa IDC Board Meeting attended by Mr. Atul D. Pai Kane.
Meeting of the State Labour Advisory Board attended by Mr. Atul D. Pai Kane.
Public Grievance Committee Meeting attended by Mr. Atul P. Naik.
'Interactive Session' with the Commissioner of Customs, Central Excise & Service Tax held at Verna -IDC Hall. GSIA President alongwith Executive Committee Members attended.
Integrated Education Advisory Council Meeting attended by Mr. Sudin Naik.
Meeting convened by the Secretary (Industries) to discuss 'Infrastructural Issues in various Industrial Estates' attended by Mr. Atul D. Pai Kane, Dr. Sangam Kurade, Mr. Atul P. Naik.
IMPORTANT CORRESPONDENCE A letter dated 05 September, 2007 was addressed by Mr. Atul D. Pai Kane to the Secretary General-Federation of Indian Micro and Small & Medium Enterprises(FISME) congratulating them for releasing the Policy papers on "Impact of Exchange Rate Fluctuations: Options for SMEs: at the Meet of Select Tier-II partners of UNCTAD.
A letter dated 08 September, 2007 was addressed by Dr. Sangam Kurade to the Asstt. Vice-President and Senior Vice- President of Fullerton Enterprises Pvt. Ltd. extending GSIAs support to Fullerton Enterprises in the interest of MSMEs in India.
A letter dated 08 September, 2007 was addressed by Mr. Atul D. Pai Kane to the Managing Director & CEO of Centurion Bank of Punjab Ltd. (CBoP) extending GSIAs support to the 360 project taken up by CBoP and Fullerton Enterprises Pvt. Ltd. in the interest of MSMEs in India.
A letter dated 12 September, 2007 was addressed by Mr. G.P. Chimulkar to the Managing Director-GHRSSIDC requesting to incorporate item under the Preferential Purchase (Rate Contract) Scheme which are being manufactured by our local SME unit A letter dated 26 September, 2007 was addressed by Mr. Atul D. Pai Kane to the Commissioner of Customs, Central Excise & Service Tax requesting not to shift the office from Vasco City to Harbour as it will cause hardships to the assessees. A letter dated 27 September, 2007 was addressed by Mr. Atul D. Pai Kane to the President of the Kundaim Industrial Estate Association informing that ESIC has initiated action on GSIAs proposal for opening of ESI dispensary at Kundaim/ appointing a Doctor at Kundaim Industrial Estate.
A letter dated 27 September, 2007 was addressed by Mr. Atul D. Pai Kane to the Hon'ble Finance Minister of Goa apprising him of the difficulties faced by the Micro, Small and Medium Enterprises/ Industries in Goa consequent upon, introduction of VAT in the State.
A letter dated 28 September, 2007 was addressed by Mr. Atul D. Pai Kane to the Commissioner of Commercial Taxes submitting the the "List of Industrial Inputs and Packaging Materials" to be incorporated at entry 53 of the schedule 'B' of the Goa VAT Act as also "List of Goods/ items manufactured out of raw material totally exempted from Tax for inclusion in Schedule 'B' for output tax at the rate of 4%" and to issue notification accordingly.
A letter dated 03 October, 2007 was addressed by Mr. Atul D. Pai Kane to the newly appointed Sept. - Oct. 2007 Director of Industries, Trade & Commerce, Ms. Garima Gupta inviting her to interact with the GSIA Executive Committee Members and the Presidents of Industrial Estate Associations on various Industry related issues in the State of Goa.
A letter dated 03 October, 2007 was addressed by Mr. Atul D. Pai Kane to the Director (Ancillary), Office of the Development Commissioner, Ministry of MSME, New Delhi forwarding the progress being undertaken by the Sub-Contract Exchange in GSIA.
A letter dated 05 October, 2007 was addressed by Mr. Atul D. Pai Kane to the Managing Director- GIDC mentioning the hardships being faced by the units in Cuncolim Industrial Estate and requesting to install 3 High Masts as soon as possible.
A letter dated 05 October, 2007 was addressed by Mr. Rajkumar Kamat to the Senior Sub-Editor of Gomantak Times thanking them for the support rendered to GSIA for publishing /projecting the Industry related issues.
A letter dated 10 October, 2007 was addressed by Mr. Atul D. Pai Kane to Ms. Garima Gupta, Director-DITC apprising that under the Goa Industrial Policy, Government keeps a time frame and disburses the dues to the eligible units or else the schemes will have no meaning and will be redundant in a short time.
A letter dated 18 October, 2007 was addressed by Mr. Atul D. Pai Kane to the Commissioner of Customs, Central Excise & Service tax thanking him for convening an 'Interactive Session' at the request of GSIA for the benefit of the Industry.
A letter dated 18 October, 2007 was addressed by Mr. Atul D. Pai Kane to Ms. Garima Gupta, Director-DITC thanking her for considering GSIAs request in "Infrastructural issues in various Industrial Estates" on priority and initiating a meeting with the Secretary (Industries) alongwith other trade Associations and concerned Govt. Depts. to solve the problems being faced by the various Industrial Estates in the State.
A letter dated 26 October, 2007 was addressed by Mr. Atul D. Pai Kane to the Managing Director- GIDC suggesting that documentation process of GIDC for allotting plots/ sheds for transfer of Lease Hold Rights be simplified to make it investor friendly. GSIA WELCOMES NEW MEMBERS Mr. Ramnath P. Moye
Arch. Ameet Sukhthankar
M/s Precision Genset Components Pvt. Ltd M/s M.S. Suctancar Architecture & Interiors Plot No.30B/A, Tuem Industrial Estate 2 Floor, 'Lawande Manor' Tuem, Pernem - Goa.
St. Inez, Panaji-Goa.
Mr. Hemant D. Bhandari /
Mr. Benigno L. Afonso
Mr. Manoj Khandeparkar
M/S Aruna Engineering Works M/s Genset System Controls Pvt. Ltd.
Plot No.228, Kundaim Industrial Estate.
Plot No.30B/B, Tuem Industrial Estate Kundaim - Goa.
Tuem, Pernem - Goa.
Mr. Jagannivas Kamat
M/s Good Luck Industries
Plot No.85, Kundaim Industrial Estate, Kakoda Industrial Estate Kundaim - Goa.
Kakoda - Goa.
Mr. B.D. Shukla
Midway Trading Co.
M/s Putzmeister India Pvt. Ltd.
G-25-27, Jairam Complex, 115, Kamat Towers, Neugi Nagar, Rua de Ourem Patto Plaza, Panaji - Goa.
Panaji - Goa.
Sept. - Oct. 2007 IMPORTANT NOTIFICATIONS AND CIRCULARS Office of the Commissioner of Customs and Central Excise
Trade Notice No.10/2007 Customs and Trade Notice no.9/2007- Central Excise
Sub: Right to Information Act, 2005 reg.
The Public Notice No.23/2006-Customs / Trade Notice No. 15/2006-C.EX. dated 06.09.2006,
Amendment dated 15.03.2007 and Corrigendum to the said Public Notice and Trade Notice dated 23.05.2007, issued in
compliance to the provisions of Section 5(1) and (2) of the Right to Information Act, 2005, stands modified with
immediate effect. The revised list of the officers designated as CPIO, CAPIOs and the Appellate Authority for this
Commissionerate is notified as under:
I. Central Public Information Officer (CPIO) for the jurisdiction of Commissionerate of
Customs & Central Excise, Goa and Commissioner (Appeals), Goa is:Shri C. MathurCommissioner of Customs & Central Excise Goa ICE House, EDC Complex, Entire State of Goa.
Patto Plaza, Panaji-Goa. Tel. No. 0832- 2437057 / 2500615Fax No. 2437118 II. Central Assistant Public Information Officers (CAPIOs) for Goa Commissionerate are:-
Name and address Jurisdiction Talukas of Goa 1. Shri S.S.R. Lobo CAPIO - Hqrs., and for matters relating to 1. Pernem 2. Bicholim Dy. Commissioner, Central Excise Technical, Review and 3. Bardez 4. Satari ICE Building, EDC Complex, Patto, Legal, Prosecution, Adjudication, 5. Tiswadi 6. Ponda Statistics, Official Language, Central 7. Mormugao 8. Salcete Excise Systems, Records Section, 9. Quepem 10. SanguemCustoms Technical Hqrs., Customs 11. CanaconaDisposal, Recovery Cell, Reward Cell, Central Excise Audit, Service Tax Audit, Anti-Narcotics, B.R.U., 100 EOU, C.I.U., PRO/ Protocol, Custodian and MTO at Hqrs.
2. Shri Virendra Kumar CAPIO for Customs Appraising All 11 Talukas of the State Custom House, Marmagoa, Goa.
Tel.No.: 0832-2509048Fax No.: 25020176email: [email protected] 3. Shri A.V.S.N. Dias CAPIO for Central Excise, Division I 1. Satari 2. Bicholim Asstt. Commissioner, 3. Pernem 4. Bardez Central Excise, Division-I, 5. Tiswadi 6. Village ICE Building, EDC Complex, Patto, Panchayat areas of Bhoma Adcolna, Tiverem Orgao, Tel.No.:0832-2437359 Khandola Cuncolim and Kundaim Industrial Estate & Village Panchayat areas of Usgao and Ganjem of Ponda Taluka. 7. Village Panchayat areas of Aglote, Sept. - Oct. 2007 Name and address Jurisdiction Talukas of Goa Sural, Sancordem, Piliem Darbandora, Mollem, Sangod, Sigao, Collem, Caranzol, Sonavali, Calan, Caronem, Codli, Comarconda, Moissal, Rumberem, Bandoli, Santana, Antoriem & Sanvordem of Sanguem Taluka.
4. Shri Damien D'Costa Fernandes CAPIO for Central Excise Division-II 1. Salcete 2. Mormugao Asstt. Commissioner, 3. Quepem 4. Canacona Central Excise, Division-II, 5. Ponda Taluka except 3 Floor, Midas Touch Building, Village Panchayat areas Bishop Rebello Road, Opposite District covered under Div.I.
and Session Court, Old Market, 6. Sanguem Taluka except Village Panchayat areas covered under Div. I.
Fax No.:2730250email: [email protected] 5. Shri John Bosco D'Souza CAPIO for matters relating to Service All 11 Talukas of the State Asstt. Commissioner Tax, Personnel & Vigilance, Central of Goa as at (1) above.
ICE House, EDC Complex, Excise Anti-Evasion, Anti-Smuggling Patto Plaza, Panaji-Goa.
and Minor Ports.
Tel.No.: 0832--2437331 6. Shri L.J. Aguiar CAPIO for matters relating to Customs All 11 Talukas of the State Asstt. Commissioner Custom House, Preventive, R&I, Airport, U.B.C., Audit, of Goa as at (1) above.
Marmagoa, Goa.
Legal, Review, E.O.U.'s manned by Customs, Marine and Preventive, Fax No.: 2520176, Adjudication, Custodian & M.T.O., Records Section, Floating, Container Baggage Cell, Docks/WISL, P.P. Cell, Bonds Postings, CESTAT, COFEPOSA, I.U.
7. Shri A.S. Patil CAPIO for matters relating to Central All 11 Talukas of the State Superintendent, Central Excise, Excise & Service Tax Appeals in the State of Goa as at (1) above.
ICE Building, Patto Plaza, EDC Complex, Panaji-Goa.
Tel.No.:0832-2437660Fax No.: 2437785email:[email protected] Sept. - Oct. 2007 Appellate authority for Commissionerate of Customs & Central Excise, Goa.
Shri Rakesh Sharma
Chief Commissioner of Customs & Central Excise,
41-A, ICE House,
Sassoon Road,
PUNE-411 001.
Tel.No. 020-26051800
Fax No. 020-26051802
email:[email protected]
sd/-
C. Mathur
Commissioner
Sub: CENVAT Credit (Ninth Amendment) Rules, 2007
Notification No. 35/2007-Central Excise (N.T.)
New Delhi, 14th September, 2007
G.S.R (E). In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of
the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the
CENVAT Credit Rules, 2004, namely:-
1.
(1) These rules may be called the CENVAT Credit (Ninth Amendment) Rules, 2007. 2. They shall come into force on the date of their publication in the Official Gazette.
3. In the CENVAT Credit Rules, 2004, in rule 9, after sub-rule (1), the following proviso shall be inserted namely:- "Provided that the credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be allowed if the invoice or the supplementary invoice, as the case may be bears an indication to the effect that no credit of the said additional duty shall be admissable: F.No.354/129/2007-TRU(S.Bajaj)Under Secretary to the Government of India Note: The principal rules were published in the Gazette of India, Extraordinary vide notification No.23/2004 Central Excise (NT) dated the 10th September, 2004, G.S.R 600 (E), dated the 10 September 2004, and were last amended vide notification No.33/2007 - Central Excise (NT) dated the 7th September 2007, G.S.R 579(E). dated the 7th September 2007.
Sub: Exempts certain taxable services specified in the schedule received by an exporter and used
for export of goods.
Notification No.40/2007-Service Tax
New Delhi, the 17 September, 2007.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the
Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable
services specified in the Schedule (hereinafter referred to as specified services) received by an exporter and used for
export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66
of the said Finance Act, subject to the following conditions, namely:-
(a) the exemption shall be claimed by the exporter of the goods for the specified services received
and used by the exporter for export of the said goods;
(b) the exemption claimed by the exporter shall be provided by way of refund of service tax paid on
the specified services used for export of the said goods;
(c) the exporter claiming the exemption has actually paid the service tax on the specified
services;
(d) the exemption or refund of service tax paid on the specified services used for export of said
goods shall not be claimed except under this notification.
2. The exemption contained in this notification shall be given effect to in the following manner,
namely:-
(a) the person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the
said Finance Act shall pay service tax as applicable on the specified services provided to the
exporter and used for export of the said goods, and such person shall not be eligible to claim
Sept. - Oct. 2007 exemption for the specified services:Provided that where the exporter of the said goods and the person liable to pay service tax under sub-section (2) of section 68 for the said services are the same person, then in such cases exemption for the specified services shall be claimed by that person;(b) the exporter shall claim the exemption by filing a claim for refund of service tax paid on specified services:Provided that,-(i) the manufacturer-exporter of the said goods shall file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture or warehouse, and(ii) the exporter, other than a manufacturer-exporter, shall file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the registered office of such exporter,(c) the claim for refund shall be filed on a quarterly basis, within sixty days from the end of the relevant quarter during which the said goods have been exported:Provided that the said goods shall be deemed to be exported on the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962);(d) the refund claim shall be accompanied by documents evidencing,- (i) export of the said goods;(ii) payment of service tax on the specified services for which claim for refund of service tax paid is filed; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, asthe case may be, shall, after satisfying himself that the said services have been actually used for export of said goods, refund the service tax paid on the specified services used for export of said goods:Provided that where any refund of service tax paid on specified services used for export of said goods has been paid to an exporter but the sale proceeds in respect of the said goods have not been realised by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such service tax refunded shall be recoverable under the provisions of the said Finance Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded.
Schedule Taxable Services
Classification under Description
Finance Act, 1994
1. Section 65(105)(zn) Services provided for export of said goods 2. Section 65(1 05)(zzl) Services provided for export of said goods 3. Section 65(1 05)(zzp) Services provided for transport of said goods from the inland container Depot to the port of export 4. Section 65(105)(zzzp) Services provided for transport of said goods from the inland container depot to the port of export [F.No.341 /15/2007- TRU] Under Secretary to the Government of India

Source: http://www.gsia.in/pdf/gsia_bulletin_sep_oct07_1_12.pdf