Guidelines have been issued by Central Board of Excise and Customs from time to time through different Circulars, Notifications etc. for stuffing of export containers under supervision of Central Excise Officers. The same are compiled below and must be followed.
There are certain exporters who take services of Overseas Agents and in turn pay commission to them. Such exporters become liable to pay Service Tax on reverse charge method on import of service. Various Commissionerates of the Service Tax department have raised such demands for the period from 1.01.2005 or even earlier. Now the CBEC has decided to levy service tax only with effect from 18.04.2006 (i.e.) from the date of enactment of section 66-A of the Finance Act, 1994.