Form No. FORM A- 3 - Quarterly return to be furnished by the SEZ Unit/Developer furnishing the details of services procured without payment of service tax in terms of the notification No. 12/2013-Service Tax dated 1st July, 2013
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Exemption reporting for SEZ service procurement: quarterly return required listing service providers and exempt service values. Quarterly return (Form A-3) for SEZ units/developers to report services procured without payment of service tax under the exemption notification, identifying the unit by name, address, PAN, IEC and registration numbers, and listing each exempted service with description, service provider details and registration, invoice number and date, value of service, and service tax plus cess amount claimed, to be signed and dated by an authorised person.
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.
Exemption reporting for SEZ service procurement: quarterly return required listing service providers and exempt service values.
Quarterly return (Form A-3) for SEZ units/developers to report services procured without payment of service tax under the exemption notification, identifying the unit by name, address, PAN, IEC and registration numbers, and listing each exempted service with description, service provider details and registration, invoice number and date, value of service, and service tax plus cess amount claimed, to be signed and dated by an authorised person.
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