| Our JDGFT refuses to accept certain shipments towards discharge of export obligation against a particular advance licence on the grounds that in some of the shipping bills we have made a mistake in mentioning the correct advance licence number. Our CHA says that the customs will not allow amendments to the shipping bill. Is there any way out? |
| This is a practical problem that many exporters face, for which, a practical solution will have to be found as none of the instructions cover such an eventuality. |
| Firstly, you can point out to your Customs House Agent the provisions of Section 149 of the Customs Act, 1962 which permit shipping bill amendment even after export on the basis of the documents that existed at the time of export. |
| Secondly, you can try your luck with the Regional (licensing) Authority, who may accept the shipping bill, if you submit an affidavit that the advance licence numbers are incorrectly mentioned by mistake and that you have not offered or will not offer the shipping bills in question for discharge of obligation against any advance licence/authorisation other than the one for which you have sought export obligation discharge certificate by submitting the shipping bills in question. |
| If the said authority does not agree, you may approach the grievance committee and request for acceptance of the shipping bills and regularisationof the advance licence/authorisation case. |
| We are developing a computer software and sometimes our customers ask us to modify the software. Our turnover is about Rs 20 lakh. Are we required to charge service tax and pay to the Government and if so, under what category? |
| Development of computer software falling under Information Technology Service is not taxable (as per CBEC Circular no. 334/1/2007-TRU dated 28.02.2007), whereas the Finance Act, 2007, has brought maintenance or repair of computer software under the category 'Management, Maintenance and Repair Service'. If modification of software earns you less than Rs 8 lakh, then you need not charge or pay service tax (as per exemption notification no. 6/2005-ST dated 1.3.2005). |
| We are traders. We have bought some goods after excise duty payment but we have export orders now. Can we get rebate of excise duty? |
| If you buy some materials on which you have paid excise duty, you can export them under claim of rebate of excise duty already paid. |
| As per CBEC Circular No. 294/10/97-CX, dated 30-1-1997, you have to file the ARE1 form (full test) with the Central Excise Superintendent who has geographical jurisdiction over the place where the goods to be exported are stored. |
| He will inspect and satisfy himself that the export goods are in original factory packed condition. The disposal of ARE1 will be as usual, except that the triplicate ARE1 will be sent to the Superintendent of the factory where the goods were manufactured. He will verify duty payment, certify the ARE1 triplicate for duty payment and send it to the rebate sanctioning authority. |
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