WHOSE RESPONSIBILITY IS IT TO GET THE SAMPLES TESTED?
At the first go, the burden of testing will have to be borne by the exporters while, at a later stage it can be shifted on to the chemical suppliers.
At the first go, the burden of testing will have to be borne by the exporters while, at a later stage it can be shifted on to the chemical suppliers.
The lead time required for getting the samples tested would be approximate 7 working days.
Consolidated quantity from your factory to EU.
India has a low testing capacity (samples that can be tested per year) of India with respect to our major competitor, like China, would also work as a hindrance for the apparel industry in India.
An assessee aggrieved by an order of Assistant Commissioner/Deputy Commissioner in Service Tax cases, may file an appeal to the Commissioner of Central Excise (Appeal) in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise officer.
The procedure for claiming refund of service tax for the amount from the Department is as mentioned below:-
The taxable services which are supplied within India except Jammu and Kashmir are leviable to Service Tax. Thus all the taxable services exported outside India are not leviable to Service Tax and therefore exempt. Service Tax is a destination based tax therefore if the services are consumed abroad, they are covered under export and are not leviable to Service Tax.
Assessees having a 15 digit STP code and falling under any of the taxable services can avail of the facility of electronic filing of their Returns.
E-filing is a facility for the electronic filing of Service Tax returns by the assessee from his office, residence or any other place of his choice, through the Internet.
he Service Tax assesses are required to file half yearly return in Form ST-3 or ST-3A as applicable, in duplicate , to concerned Superintendent, Central Excise. It should be filed within 25 days from the last day of the half year i.e., by 25th April and 25th October. The return should be accompanied by challans for Service Tax paid.
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