<h1>Finance Bill 2014: Simplifies SEZ Service Tax Exemptions, Alters Form A-2 Issuance and Reverse Charge Requirements.</h1> The Finance (No. 2) Bill, 2014 introduces procedural simplifications for SEZs regarding service tax exemptions. The Central Excise Officer must issue Form A-2 within fifteen days of receiving Form A-1. Exemptions apply from the date the SEZ's service list is endorsed in Form A-1, provided it is submitted within fifteen days of verification. If submitted later, exemptions begin from the submission date. Pending Form A-2, exemptions are conditional on providing authorization within three months. For services under reverse charge, the service provider's tax registration number is no longer required. A service is exclusively for SEZ operations if used solely by SEZ units or developers.