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        Case ID :
        Service Tax

        Seeks to amend notification No. 12/2013- Service Tax, dated the 1st July,2013 - 15/2013 - Service Tax

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        SEZ reporting obligations: SEZ units and developers must file Form A-3 quarterly reporting specified services received without tax. The amendment requires the SEZ Unit or Developer to furnish to the jurisdictional Superintendent of Central Excise a quarterly statement in Form A-3 detailing specified services received without payment of service tax, to be filed by the 30th day of the month following each quarter; a transitional deadline requires the July-September 2013 quarter statement to be furnished by 15th December 2013.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                SEZ reporting obligations: SEZ units and developers must file Form A-3 quarterly reporting specified services received without tax.

                                The amendment requires the SEZ Unit or Developer to furnish to the jurisdictional Superintendent of Central Excise a quarterly statement in Form A-3 detailing specified services received without payment of service tax, to be filed by the 30th day of the month following each quarter; a transitional deadline requires the July-September 2013 quarter statement to be furnished by 15th December 2013.


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