Refund / exemption - sez developer/Unit

[DINESH MORE]

1. What is the present situation / stand on Service tax exemption / refund by The Central Excise dept? for SEZ Unit/Developer 2. There will be difference of period of notification issuance date and goods / services approval date by Development Commissioner, (a) will we get refund on tax on services rendered or goods procured and goods consumed within this period? If yes, then what will be procedure for the same. If no, then what should be our course of action.

[Mukesh Kumar]

The issue related to exemption to SEZ units is before the central government and it is believed that new government would take some corrective steps. since you have six months to file the refund claim as per notification no. 9/2009 ST dated 3-3-2009, I suggest you should wait and watch about some clarification or some chage from the government.

AI Summary

Service tax exemption for SEZ units may need government clarification; refund claims must be filed within prescribed period. Entitlement to service tax exemption or refund for SEZ units/developers during the interval between notification issuance and Development Commissioner approval is unsettled and pending government decision; claimants must follow the applicable notification's filing window and procedural requirements while awaiting official clarification or amendment.