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of <h1>India Amends Service Tax Notification: SEZ Units Must Submit Quarterly Form A-3 on Received Services.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 15/2013-Service Tax, amending Notification No. 12/2013-Service Tax dated 1st July 2013. The amendment requires SEZ Units or Developers to submit a quarterly statement in Form A-3 to the jurisdictional Superintendent of Central Excise, detailing specified services received without service tax payment. This statement is due by the 30th of the month following each quarter, with an exception for the July-September 2013 quarter, which must be submitted by 15th December 2013.
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