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.

AI Summary

SEZ Units Await Clarification on Service Tax Refunds; Six-Month Claim Period Under Notification No. 9/2009 ST. A query was raised regarding the current status of service tax exemption or refund for SEZ units and developers, specifically addressing the gap between the notification issuance date and the approval date by the Development Commissioner. The response indicated that the matter is under consideration by the central government, with expectations of corrective measures from the new administration. It was advised to wait for further clarification, noting that there is a six-month period to file a refund claim according to notification no. 9/2009 ST dated March 3, 2009.