Date: 2015-04-08Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided or agreed to be provided against a scrip by a person located in the taxable territory from the whole of the service tax leviable thereon under section 66B of the said Act.
**Executive Summary:**
This notification, dated April 8, 2015, exempts taxable services provided against a Service Exports from India Scheme (SEIS) duty credit scrip from service tax under Section 66B of the Finance Act, 1994. The exemption is subject to specific conditions regarding scrip registration, usage, and validation. It defines the roles and responsibilities of the Customs Authority, Central Excise Officer, and scrip holders in ensuring compliance.
**Key Points / Main Content:**
* **Exemption:** Exempts taxable services against SEIS scrips from service tax.
* **Applicability:** Applies to SEIS duty credit scrips issued by the Regional Authority, as per the Foreign Trade Policy.
**Conditions for Exemption:**
* Compliance with conditions in Customs Notification No. 25/2015, dated April 8, 2015.
* Scrip registration with Customs Authority at the specified port.
* Service recipient must be in the taxable territory.
* Scrip holder (original or transferee) presents the scrip, a letter, and a service tax invoice/challan/bill to the Customs Authority.
**Responsibilities and Procedures:**
* **Customs Authority:** Debits the service tax leviable on the scrip, updates records, and advises the jurisdictional Central Excise Officer.
* **Date of Payment:** The debit date by the Customs Authority is considered the service tax payment date.
* **Interest/Short Payment:** Scrip holder pays interest or short-paid tax if point of taxation rules or tax rates require it.
* **Scrip Validation:** The scrip holder presents the debited scrip to the Central Excise Officer within 30 days, along with an undertaking to pay any short-debited tax.
* **Central Excise Officer:** Verifies and validates the details on the scrip and keeps a record of payments.
* **Service Provider:** Retains a copy of the debited and validated scrip.
* **Drawback/CENVAT Credit:** The scrip holder can avail drawback or CENVAT credit for the service tax debited and validated.
**Definitions:**
* **Foreign Trade Policy:** Refers to the Foreign Trade Policy 2015-2020.
* **Point of Taxation:** Defined as per Rule 2(e) of the Point of Taxation Rules, 2011.
* **Regional Authority:** Director General of Foreign Trade.
* **Scrip:** Service Exports from India Scheme duty credit scrip.
**Recovery:**
* Any amount due to the Central Government is recoverable under the Finance Act, 1994.
**Impact Analysis:**
* **Central Government:**
* *Impact:* Foregone service tax revenue on exempted services, but potential increase in exports due to the incentive.
* *Action Required:* Monitor and evaluate the effectiveness of the exemption.
* **Exporters/Service Providers:**
* *Impact:* Reduced tax burden, increased competitiveness, and potential export growth.
* *Action Required:* Understand and comply with the conditions for exemption, including scrip registration, documentation, and coordination with Customs and Central Excise authorities.
* **Customs Authority:**
* *Impact:* Increased administrative burden due to scrip registration, debiting, and record-keeping.
* *Action Required:* Implement processes for scrip registration, verification, and debiting of service tax, and coordinate with Central Excise Officers.
* **Central Excise Officer:**
* *Impact:* Increased workload related to scrip validation and record-keeping.
* *Action Required:* Establish procedures for verifying and validating scrips, maintaining records of service tax payments, and coordinating with Customs Authorities.
Key Entities Referenced
Finance Act, 1994: Indian legislation that governs service tax. Section 93(1) of this act provides the power to exempt service tax.
Central Government: The executive authority of India, issuing the notification under the powers conferred by the Finance Act, 1994.
Service Exports from India Scheme: A scheme that provides duty credit scrips to exporters of services from India.
Foreign Trade Policy, 2015-2020: A policy published by the Ministry of Commerce and Industry which governs foreign trade, including the Service Exports from India Scheme.
Ministry of Finance: The Indian government ministry responsible for financial matters, which issued this notification through the Department of Revenue.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for revenue collection and tax administration.
Regional Authority: The Director General of Foreign Trade, or an officer authorized by him, responsible for issuing duty credit scrips under the Foreign Trade Development and Regulation Act, 1992.
Service Tax Rules, 1994: The rules which defines the procedure for service tax payments.
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ह,ै कर यो9 य 0े1 म- ि3थत होगा;
1610 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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के भुगतान क(cid:28) तारीख के Nप म - माना जायेगा;
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िनयमावली के ावधान# के अंतग;त वसूली यो9 य होगी।
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अंतगत; इसके िलए (cid:22)दया गया ह;ै
(ग) “0े1ीय ािधकारी'' से अिभ ाय उस िवदेश Wापार महािनदेशक स े ह ै िजसक(cid:28) िनयुि" िवदेश 6य ापार
(िवकास एवं िविनयमन) अिधिनयम, 1992 (1992 का 22) क(cid:28) धारा 6 के अंतग;त क(cid:28) गई ह ैया ऐस ेअिधकारी स ेह ै
िजसे उसके /ारा इस अिधिनयम के अतं गत; ािधकार दान करने के िलए ािधकृत (cid:22)कया गया हो;
(घ) ‘’ि37प’’ से अिभ ाय ऐसे भारतीय योजना के तहत सेवा@ का िनया;त Aूटी कर्ेि डट ि37प से ह ै जो (cid:22)क िवदेश
6 यापार नीित के पैरा 3.08 के साथ पCठत पैरा 3.10 के अनुसार 0े1ीय ािधकारी /ारा (cid:22)कसी िनया;तकता; को
जारी क(cid:28) गई हो।
[फा. सं. 605/55/2014-डी बी के]
संजय कुमार, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th April, 2015
No. 11/2015–Service Tax
G.S.R. 274(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance
Act, 1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, on being satisfied
that it is necessary in the public interest so to do, hereby exempts the taxable services provided or agreed to
be provided against a scrip by a person located in the taxable territory from the whole of the service tax
leviable thereon under section 66B of the said Act.
2. Application.–This notification shall be applicable to the Service Exports from India Scheme duty
credit scrip issued by the Regional Authority in accordance with paragraph 3.10 read with paragraph 3.08 of
the Foreign Trade Policy.
3. The exemption shall be subject to the following conditions, namely:—
(1) that the conditions (1) and (2) specified in paragraph 2 of the Notification No. 25/2015-
Customs, dated the 8th April, 2015 are complied and the said scrip has been registered with the
Customs Authority at the port of registration specified on the said scrip (hereinafter referred as the
said Customs Authority);
(2) that the holder of the scrip, to whom taxable services are provided or agreed to be provided
shall be located in the taxable territory;
(3) that the holder of the scrip who may either be the person to whom the scrip was originally
issued or a transferee-holder, presents the scrip to the said Customs Authority along with a letter and
an invoice or challan or bill, as the case may be, issued under rule 4A of the Service Tax Rules, 1994
by the service provider indicating details of his jurisdictional Central Excise Officer (hereinafter
referred to as the said Officer) and the description, value of the taxable service provided or agreed to
be provided and service tax leviable thereon;
(4) that the said Customs Authority, taking into account the debits already made under
notification number 25/2015-Customs, dated the 8th April, 2015, notification No. 21/2015-Central
Excise, dated the 8th April, 2015 and this exemption, shall debit the service tax leviable, but for this4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
exemption in or on the reverse of the scrip and also mention the necessary details thereon, updates its
own records and sends written advice of these actions to the said Officer;
(5) that the date of debit of service tax leviable, in the scrip, by the said Customs Authority shall
be taken as the date of payment of service tax;
(6) that in case the service tax leviable as per the point of taxation determined in terms of the
Point of Taxation Rules, 2011 is prior to date of debit or that the rate of tax determined in terms of
rule 4 of the Point of Taxation of Rules, 2011, is in excess of the rate of service tax mentioned in the
invoice, bill or challan, as the case may be, the holder of the scrip shall pay such interest or short-paid
service tax along with interest, as the case may be;
(7) that the holder of the scrip presents the scrip debited by the said Customs Authority within
thirty days to the said Officer, along with an undertaking addressed to the said Officer, that in case of
any service tax short debited in the scrip, he shall pay such service tax along with applicable interest;
(8) that based on the said written advice and undertaking, the said Officer shall verify and
validate, on the reverse of the scrip, the details of the service tax leviable, which were debited by the
said Customs Authority, and keep a record of payment of such service tax and interest, if any;
(9) that the service provider retains a copy of the scrip, debited by the said Customs Authority
and verified by the said Officer and duly attested by the holder of the scrip, in support of the
provision of taxable services under this notification; and
(10) that the said holder of the scrip, to whom the taxable services were provided or agreed to be
provided shall be entitled to avail drawback or CENVAT credit of the service tax leviable under
section 66B of the said Act, against the service tax debited in the scrip and validated by the said
Officer.
4. Any amount due to the Central Government under this notification shall be recoverable under the
provisions of the said Act and the rules made there under.
Explanation.— For the purposes of this notification,—
(A) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the
Government of India in the Ministry of Commerce and Industry notification number 01/2015-2020,
dated the 1st April, 2015 as amended from time to time;
(B) “Point of taxation” shall have the same meaning assigned to it in clause (e) of rule 2 of the Point
of Taxation Rules, 2011.
(C) “Regional Authority” means the Director General of Foreign Trade appointed under section 6 of
the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by
him to grant an authorisation including a duty credit scrip under the said Act.
(D) “Scrip” means Service Exports from India Scheme duty credit scrip issued to an exporter by the
Regional Authority in accordance with paragraph 3.10 read with paragraph 3.08 of the Foreign Trade
Policy.
[F. No. 605/55/2014-DBK]
SANJAY KUMAR, Under Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.