CBEC has issued notifications no. 41 and 42 to provide relief to exporter of goods. Notification No. 41 grants rebate of service tax paid on the taxable services utilized by an exporter of goods for export. As per Notification No. 42, specified taxable services received by an exporter of goods and used for export of goods are exempt from payment of service tax subject to fulfillment of specified conditions and to the extent specified.
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