SEZ-A3 & A4

[Raja krishnan]

Sir,

i request you to need the brief clarification of Form A3 & A4 related to SEZ...Please reply.

[Mahir S]

Sir,

The Government has exempted the services on which service tax is leviable under section 66B of the said Act, received by a unit located in a Special Economic Zone or Developer of SEZ and used for the authorised operation; from the whole of the service tax, education cess, and secondary and higher education cess leviable thereon.

The exemption shall be provided by way of refund of service tax paid on the specified services received by the SEZ Unit or the Developer and used for the authorised operations.

Regarding Form A-3, the SEZ Unit or the Developer has to furnish to the jurisdictional Superintendent of Central Excise a quarterly statement, in Form A-3, furnishing the details of specified services received by it without payment of service tax.

Regarding Form A-4, (c) the SEZ Unit or Developer who is registered as an assessee under the Central Excise Act, 1944 or the rules made thereunder, or the said Act or the rules made thereunder, can file the claim for refund to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, the as the case may be, in Form A-4.

In short, Form A-3 is a quarterly statement regarding receipt of specified services and Form-4 is for filing refund claim for such specified services.

[Mahir S]

Sir,

To further enhance your knowledge on the said issue, You may also refer to Notification No. 12/2013-Service Tax dated 01.07.2013, regarding service tax exemptions to SEZ and Developer for authorised operations.

[Raja krishnan]

Dear Mahir sir,

Thanks for your immediate reply regarding my issue.

[Mahir S]

Sir,

Thanks for the appreciation..

[ShaikhAbdulSamad Ahmad]

Kindly confirm if Form A-3 can be filed online or it is a statement which has to manually submitted to the Superintendent of Central excise.

If online, kindly provide the link.

AI Summary

Service tax exemption for SEZ authorised operations enables refund claims via Form A-4 after quarterly Form A-3 reporting. Services leviable under section 66B received by an SEZ Unit or Developer and used for authorised operations are exempt from service tax and associated cesses by refund. The SEZ Unit or Developer must submit a quarterly statement in Form A-3 to the jurisdictional Superintendent of Central Excise detailing specified services received without payment of service tax, and file refund claims in Form A-4 with the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise.