SEZ service tax exemption allows in SEZ consumption to be exempt; refund process and documentary conditions apply for out of SEZ use. Notification 15/2009 exempts services consumed within an SEZ from service tax, limiting refunds to services consumed outside the SEZ. Refund claims must include the Approval Committee-approved list of specified services and documents evidencing payment of service tax. The Assistant/Deputy Commissioner must verify actual end use and may conduct further verification for significant claims. Existing Board circulars on sanction, pre audit, jurisdiction, STC codes and payment evidence apply. An ad hoc interim payment mechanism is available for complete claims, and refund claims must be finalised within prescribed expedited timeframes. Commissioners must monitor disposal and report implementation difficulties.
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.
SEZ service tax exemption allows in SEZ consumption to be exempt; refund process and documentary conditions apply for out of SEZ use.
Notification 15/2009 exempts services consumed within an SEZ from service tax, limiting refunds to services consumed outside the SEZ. Refund claims must include the Approval Committee-approved list of specified services and documents evidencing payment of service tax. The Assistant/Deputy Commissioner must verify actual end use and may conduct further verification for significant claims. Existing Board circulars on sanction, pre audit, jurisdiction, STC codes and payment evidence apply. An ad hoc interim payment mechanism is available for complete claims, and refund claims must be finalised within prescribed expedited timeframes. Commissioners must monitor disposal and report implementation difficulties.
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