Service tax exemption procedure: SEZ units may route authorization and reporting via the SEZ specified officer for processing. SEZ units and developers may route applications for departmental authorization and quarterly Form A-3 statements through the specified officer in the SEZ rather than submitting directly to the department; field formations should not object to such routed submissions, while the notification's procedural framework for accounting, monitoring and compliance verification remains operative.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption procedure: SEZ units may route authorization and reporting via the SEZ specified officer for processing.
SEZ units and developers may route applications for departmental authorization and quarterly Form A-3 statements through the specified officer in the SEZ rather than submitting directly to the department; field formations should not object to such routed submissions, while the notification's procedural framework for accounting, monitoring and compliance verification remains operative.
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