Authorisation validity for SEZ services tied to Form A-1 verification; providers may supply on Form A-1 pending authorisation. Authorisation for provision of specified services to SEZ Units or Developers is valid from verification of Form A-1 by the Specified Officer; if Form A-1 is not submitted to the Assistant or Deputy Commissioner within fifteen days of such verification, validity commences from the date of submission. Providers may supply services on Form A-1 pending formal authorisation, but the SEZ Unit or Developer must provide the authorisation copy immediately; failure to provide it within three months from the date services were deemed supplied shifts service tax liability to the provider.
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.
Authorisation validity for SEZ services tied to Form A-1 verification; providers may supply on Form A-1 pending authorisation.
Authorisation for provision of specified services to SEZ Units or Developers is valid from verification of Form A-1 by the Specified Officer; if Form A-1 is not submitted to the Assistant or Deputy Commissioner within fifteen days of such verification, validity commences from the date of submission. Providers may supply services on Form A-1 pending formal authorisation, but the SEZ Unit or Developer must provide the authorisation copy immediately; failure to provide it within three months from the date services were deemed supplied shifts service tax liability to the provider.
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