Service tax exemption to SEZ: units may route exemption applications and quarterly statements through specified SEZ officer. SEZ units and developers may route applications for departmental authorization and quarterly statements through the specified officer in the SEZ instead of submitting directly to the department; Notification No. 12/2013 as amended does not restrict this routing, and field formations should not object to such requests or intimations.
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 to SEZ: units may route exemption applications and quarterly statements through specified SEZ officer.
SEZ units and developers may route applications for departmental authorization and quarterly statements through the specified officer in the SEZ instead of submitting directly to the department; Notification No. 12/2013 as amended does not restrict this routing, and field formations should not object to such requests or intimations.
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