Form No. FORM A- 4 - Application for claiming refund of service tax paid on specified services used for authorised operations in SEZ under notification No.12/2013- Service Tax dated 1st July, 2013
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Refund of service tax: procedure to claim reimbursement for specified services used in SEZ, including required particulars and declarations. Procedure to claim refund of service tax on specified services used for authorised operations in an SEZ: applicants must submit identification (including PAN, IEC, registration), bank account details, and invoice-level particulars in Table I (services exclusively used) or Table II (partially used), with certified documentary copies. The application must disclose previous year turnovers for authorised and DTA operations and include declarations confirming authorized use, payment to service provider, no prior refund or CENVAT credit, and maintenance of supporting accounts, signed 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.
Refund of service tax: procedure to claim reimbursement for specified services used in SEZ, including required particulars and declarations.
Procedure to claim refund of service tax on specified services used for authorised operations in an SEZ: applicants must submit identification (including PAN, IEC, registration), bank account details, and invoice-level particulars in Table I (services exclusively used) or Table II (partially used), with certified documentary copies. The application must disclose previous year turnovers for authorised and DTA operations and include declarations confirming authorized use, payment to service provider, no prior refund or CENVAT credit, and maintenance of supporting accounts, signed by an authorised person.
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