Date: 2015-04-08Category: Extra OrdinaryState: Union GovernmentCountry: India
This notification shall be applicable to the Merchandise Exports from India Scheme duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy.
Executive Summary:
This notification, effective April 8, 2015, exempts taxable services against Merchandise Exports from India Scheme (MEIS) duty credit scrips from service tax under Section 66B of the Finance Act, 1994. The exemption applies to scrips issued by a Regional Authority to an exporter, subject to specific conditions. Compliance with Customs Notification No. 24/2015 is required.
Key Points / Main Content:
Exemption Scope:
* Exempts taxable services provided against MEIS duty credit scrips from service tax.
Eligibility and Conditions:
* Applies to MEIS scrips issued by the Regional Authority per the Foreign Trade Policy.
* Requires compliance with conditions 1-3 of Customs Notification No. 24/2015, dated April 8, 2015.
* The scrip must be registered with the Customs Authority at the specified port of registration.
* The holder of the scrip must be located in the taxable territory.
Procedure for Utilizing Exemption:
* The scrip holder presents the scrip, a letter, and a service tax invoice/challan/bill (under Rule 4A of the Service Tax Rules, 1994) to the Customs Authority.
* The invoice must include details of the jurisdictional Central Excise Officer and the taxable service provided.
* The Customs Authority debits the service tax leviable on the scrip, updates records, and informs the Central Excise Officer.
* The date of debit by Customs is considered the date of service tax payment.
Additional Responsibilities:
* If the service tax is short-paid or the tax rate is higher than the invoice, the scrip holder pays the difference with interest.
* 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.
* The Central Excise Officer verifies and validates the debited service tax details on the scrip.
* The service provider retains a copy of the debited and verified scrip.
* The scrip holder can avail drawback or CENVAT credit against the debited service tax.
Definitions:
* "Foreign Trade Policy" refers to the 2015-2020 policy.
* "Point of taxation" follows the meaning in Rule 2(e) of the Point of Taxation Rules, 2011.
* "Regional Authority" means the Director General of Foreign Trade.
* "Scrip" refers to the Merchandise Exports from India Scheme duty credit scrip.
Impact Analysis:
Exporters:
Impact: Can avail of service tax exemption on taxable services against MEIS scrips, potentially reducing operational costs.
Action Required: Comply with the specified conditions and procedures for utilizing the exemption, including registration of scrips, presentation of documents to Customs and Central Excise Authorities, and payment of any short-debited tax.
Service Providers:
Impact: Need to provide accurate invoices and details of taxable services to enable scrip holders to claim the exemption.
Action Required: Retain copies of scrips and ensure proper documentation for services provided under this notification.
Customs Authorities:
Impact: Responsible for debiting the service tax on scrips, maintaining records, and informing the Central Excise Officer.
Action Required: Implement the debiting process, maintain accurate records, and coordinate with Central Excise Officers.
Central Excise Officers:
Impact: Required to verify and validate the debited service tax details on the scrips.
Action Required: Verify details, validate scrips, and maintain records of service tax payments.
Key Entities Referenced
Finance Act, 1994: The Act under which the powers are conferred to exempt taxable services, specifically subsection 1 of section 93.
Service Tax: A tax leviable under section 66B of the Finance Act, 1994, which this notification seeks to provide exemption from under certain conditions.
Merchandise Exports from India Scheme: A scheme related to duty credit scrips issued to exporters by the Regional Authority.
Foreign Trade Policy: Refers to the Foreign Trade Policy, 2015-2020, published by the Ministry of Commerce and Industry.
Point of Taxation Rules, 2011: Rules used to determine the point of taxation for service tax.
Central Excise Officer: The jurisdictional officer as referred to in rule 4A of the Service Tax Rules, 1994.
Foreign Trade Development and Regulation Act, 1992: The Act under which the Director General of Foreign Trade is appointed.
Ministry of Finance: The government ministry issuing the notification through the Department of Revenue.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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No. 218] NEW DELHI, WEDNESDAY, APRIL 8, 2015/CHAITRA 18, 1937
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)(cid:8)(cid:8)ंंंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 8 अ(cid:10)ैल, 2015
ससससंं..ं..ं 11110000////2222000011115555 ---- ससससववेेववेे ाााा ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 222277773333 ((((अअअअ))))....---- िव(cid:14) त अिधिनयम, 1994 (1994 का 32) (एति(cid:17)मन i'pkr~ िजसे उ(cid:23) त अिधिनयम से संद(cid:27)भत (cid:4)कया गया ह)ै ,
क! धारा 93 क! उपधारा (1) के तहत् (cid:10)द(cid:14) त शि&य’ का (cid:10)योग करते )ए के* + सरकार, इस बात से संतु/ ट होते )ए (cid:4)क ऐसा करना लोकिहत म2
आव(cid:17) यक है, ,rn~}kjk, कराधेय 4े5 म2 अवि6थत (cid:4)कसी 8 यि& 9ारा (cid:4)कसी ि6:प के एवज म2 (cid:10)दान क! गई या (cid:10)दान (cid:4)कये जाने के िलए सहमित
दी गई कर यो; य सेवा को उस पर उ(cid:23) त अिधिनयम क! धारा 66 ख के अंतग=त लगाये जा सकने वाले संपूण= सेवा कर से छूट (cid:10)दान करती ह।ै
2. (cid:10)वत=न- यह अिधसूचना भारतीय योजना के तहत वािणCय -व6तु िनया=त Dूटी :ेिडट ि6:प पर लागू होगी जो (cid:4)क िवदशे 8 यापार नीित के
पैरा 3.05 के साथ पFठत पैरा 3.04 के अनुसार 4े5ीय (cid:10)ािधकारी 9ारा (cid:4)कसी िनया=तक को जारी क! गई हो ।
3. यह छूट िनH निलिखत शतI के अधीन होगी, नामशः -
(1) यह (cid:4)क अिधसूचना सं. 24/2015 – सीमाशु(cid:6) क, (cid:4)दनांक 8 अ(cid:10)ैल, 2015, के पैराJाफ 2 म 2िविनLद/ ट शतI (1) से (3) का
पालन (cid:4)कया गया ह ैऔर उ& ि6:प, उ& ि6:प पर उि(cid:6)लिखत पंजीकरण प(cid:14) तन पर सीमाशु(cid:6)क (cid:10)ािधकारी के यहां पंजीकृत है (िजसे
इसके बाद उ(cid:23) त सीमाशु(cid:6) क (cid:10)ािधकारी कहा गया ह)ै ;
(2) यह (cid:4)क ि6:प धारक, िजसे कर यो; य सेवाएं (cid:10)दान क! गई ह ैअथवा (cid:10)दान (cid:4)कये जाने क! सहमित क! गई है, कर यो; य 4े5
म 2ि6थत होगा;
1609 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(3) यह क! ि6:प धारक जो (cid:4)क वह 8 यि& हो सकता है, िजसे मूल Mप म2 ि6:प जारी क! गई थी अथवा कोई ह6 तांतFरत धारक
हो सकता है, वह उ(cid:23) त सीमाशु(cid:6) क (cid:10)ािधकारी को संबंिधत ि6:प को (cid:10)6 तुत करते )ए उसके साथ एक प5 तथा इनवाईस अथवा
चालान अथवा िबल, जैसा भी मामला हो, िजसे सेवा कर िनयमावली, 1994 के िनयम 4 (क) के अंतग=त सेवा (cid:10)दाता 9ारा जारी
(cid:4)कया गया ह ै तथा उसम2 * यायिनण=यन के* +ीय उ(cid:14) पाद शु(cid:6) क अिधकारी (त(cid:14) प(cid:17) चात उ& अिधकारी के Mप म2 सद(cid:27)ंभत) का Nयौरा,
(cid:10)दान क! गई अथवा (cid:10)दान (cid:4)कये जाने वाली सहमित वाली कर यो; य सेवा का िववरण, मू(cid:6) य तथा उस पर लगने वाले सेवा कर को
इंिगत (cid:4)कया गया ह;ै
(4) यह (cid:4)क उ& सीमाशु(cid:6) क (cid:10)ािधकारी, अिधसूचना सं. 24/2015-सीमाशु(cid:6) क, (cid:4)दनांक 8 अ(cid:10)ैल, 2015, अिधसूचना
सं 20/2015 - के* +ीय उ(cid:14) पाद शु(cid:6) क, (cid:4)दनांक 8 अ(cid:10)ैल, 2015 के तहत नामे क! गई रािश तथा इस छूट के अंतग=त पहले ही नामे क!
गई रािश को P यान म2 रखते )ए ि6:प म2 या उसके पीछे mn~xzg.kh; सेवा कर (इस छूट के िबना) को नामे करेगा, उस पर आव(cid:17) यक
N यौरे भी िलखता है, अपने अिभलखे ’ को अQतन करता ह,ै तथा इन कार=वाइय’ क! िलिखत सलाह उ(cid:23) त अिधकारी को भेजता ह;ै
(5) यह (cid:4)क उ(cid:23) त सीमाशु(cid:6) क (cid:10)ािधकारी 9ारा ि6:प म2 लगने वाले सेवा कर नामे करने क! तारीख को सेवा कर के भुगतान क!
तारीख के Mप म2 माना जायेगा;
(6) यह (cid:4)क य(cid:4)द लगने वाला सेवा कर कराधान Rबद ुिनयमावली, 2011 के शतI के अनुसार िनधा=Fरत (cid:4)कये गये कराधान Rबद ु
नामे (cid:4)कये जाने क! तारीख से पहले हो अथवा कराधान Rबद ुिनयमावली, 2011 के िनयम 4 क! शतI के अनुसार िनधा=Fरत क! गई
कर क! दर, इनवाइस, िबल अथवा चालान, जैसा भी मामला हो, म2 उि(cid:6)लिखत सेवा कर दर से य(cid:4)द अिधक हो, तो ि6:प धारक ऐसा
N याज अथवा N याज सिहत ऐसा सेवा कर जो कम (cid:4)दया गया ह,ै जैसा भी मामला हो, का भुगतान करेगा;
(7) यह (cid:4)क ि6:प धारक उ(cid:23) त सीमाशु(cid:6) क (cid:10)ािधकारी 9ारा नामे (cid:4)क गई ि6:प को तीस (cid:4)दन के अंदर उ(cid:23) त अिधकारी को इस
वचनबSता के साथ (cid:10)6 तुत करेगा (cid:4)क य(cid:4)द ि6:प म2 सेवा कर नामे म2 कोई कमी रहती है तो, वह लागू N याज सिहत ऐसा सेवा कर का
भुगतान करेगा;
(8) यह (cid:4)क उ(cid:23) त िलिखत सलाह तथा वचनबSता के आधार पर, उ(cid:23) त अिधकारी ि6:प के पीछे लगने वाले सेवा कर के िववरण
को स(cid:14) यािपत तथा वैध करेगा, जो(cid:4)क उ(cid:23) त सीमाशु(cid:6) क अिधकारी 9ारा नामे (cid:4)कये गये थे तथा ऐसा सेवा कर तथा N याज, य(cid:4)द कोई
हो, के भुगतान का Fरकाड= रखेगा;
(9) यह (cid:4)क सेवा (cid:10)दाता उ(cid:23) त सीमाशु(cid:6)(cid:6) क (cid:10)ािधकारी 9ारा नामे क! गई तथा उ(cid:23) त अिधकारी 9ारा स(cid:14) यािपत क! गई और
ि6:प धारक 9ारा अनु(cid:10)मािणत क! गई ि6:प क! एक (cid:10)ितिलिप इस अिधसूचना के अंतग=त कर यो; य सेवाU के उपबंध’ के समथ=न म2
अपने पास रखेगा; तथा
(10) यह (cid:4)क उ(cid:23) त ि6:प धारक, िजसे कर यो; य सेवाएं (cid:10)दान क! गई थी अथवा (cid:10)दान (cid:4)कये जाने क! सहमित दी गई थी को
ि6:प म2 नामे क! गई सेवा कर के एवज म2 िजसे उ(cid:23) त अिधकारी 9ारा वैध (cid:4)कया गया था उ& अिधिनयम क! धारा 66ख के अंतग=त
सेवा कर के सेनवेट :ेिडट अथवा (cid:10)ित अदायगी का लाभ (cid:10)ाV त करने क! हकदारी होगी ।
4. इस अिधसूचना के अंतग=त के* + सरकार को (cid:4)दए जाने वाली कोई भी रािश उ(cid:23) त अिधिनयम और उसके अंतग=त बनाई गई िनयमावली के
(cid:10)ावधान’ के अंतग=त वसूली यो; य होगी ।
(cid:4)(cid:4)(cid:4)(cid:4)पप पप (cid:8)(cid:8)(cid:8)(cid:8) ट ट ट टीीीीककककररररणणणण.... –––– इस अिधसूचना के (cid:10)योजन’ के िलए,-
(क) “िवदशे Wापार नीित'' से अिभ(cid:10)ाय िवदशे Wापर नीित, 2015-2020 से ह ैिजसका (cid:10)काशन भारत सरकार, वािणCय और उQोग मं5ालय
ने अिधसूचना संXया 01/2015-2020, (cid:4)दनांक 1 अ(cid:10)ैल, 2015 समय-समय पर यथा संशोिधत, के 9ारा (cid:4)कया है;
(ख) ‘’कराधान के Rबद’ु’ का अथ= वही है जो (cid:4)क कराधान Rबद ुिनयमावली, 2011 के िनयम 2 के उपवा(cid:23) य (ड.) के अंतग=त इसके िलए (cid:4)दया
गया है;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(ग) “4े5ीय (cid:10)ािधकारी'' से अिभ(cid:10)ाय उस िवदशे Wापार महािनदशे क से ह ैिजसक! िनयु(cid:23) त िवदशे 8 यापार (िवकास एवं िविनयमन) अिधिनयम,
1992 (1992 का 22) क! धारा 6 के अंतग=त क! गई है या ऐसे अिधकारी से है िजसे उसके 9ारा इस अिधिनयम के अंतग=त (cid:10)ािधकार (cid:10)दान
करने के िलए (cid:10)ािधकृत (cid:4)कया गया हो;
(घ) ‘’ि6:प’’ से अिभ(cid:10)ाय ऐसे भारतीय योजना के तहत वािणCय -व6तु िनया=त Dूटी :ेिडट ि6:प से ह ै जो (cid:4)क िवदशे 8 यापार नीित के पैरा
3.05 के साथ पFठत पैरा 3.04 के अनुसार 4े5ीय (cid:10)ािधकारी 9ारा (cid:4)कसी िनया=तकता= को जारी क! 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. 10/ 2015 – Service Tax
G.S.R. 273 (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 Merchandise Exports from India Scheme duty credit scrip
issued to an exporter by the Regional Authority in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign
Trade Policy.
3. The exemption shall be subject to the following conditions, namely:-
(1) that the conditions (1) to (3) specified in paragraph 2 of the Notification No. 24/2015-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
24/2015-Customs, dated the 8th April, 2015, notification No 20/2015-Central Excise, dated the 8th April, 2015 and
this exemption, shall debit the service tax leviable, but for this 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;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(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;
(D) “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;
(E) “Scrip” means Merchandise Exports from India Scheme duty credit scrip issued to an exporter by the Regional
Authority in accordance with paragraph 3.04 read with paragraph 3.05 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.