Notification No. 41/2012- ST, dated the 29th June, 2012 is amended with retrospective effect through notification No.1/2016-ST dated 3rd February, 2016 .
It is being done so as to allow refund of service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods, for export of the said goods.
The said amendment is being given retrospective effect from the from 01.07.2012.
Further , a time period of one month is proposed to be allowed to the exporters whose claims of refund were earlier rejected in absence of amendment carried out vide notification No.1/2016-ST dated 3rd February, 2016.