TaxTMI 
TaxTMI 
Sir,
i request you to need the brief clarification of Form A3 & A4 related to SEZ...Please reply.
SEZ-A3 & A4
13 Oct 2015 
5 Replies 
5671 Views Asked by
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. (AI Summary)
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. (AI Summary)