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.

Consolidated quantity from your factory to EU.

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 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.