Seeks to amend notification No. 12/2013- ST, dated the 1st July, 2013 so as to inter alia allow refund of Krishi Kalyan Cess paid on specified services used in an SEZ - 30/2016 - Service Tax
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Refund of Krishi Kalyan Cess permitted for specified services used in SEZs, aligning cess calculation and entitlement. The notification amends SEZ refund rules to entitle an SEZ Unit or Developer to refund of service tax paid on specified services when ab-initio exemption was admissible but not claimed, and of amounts distributed under the related clause. It also inserts Krishi Kalyan Cess alongside Swachh Bharat Cess for calculation purposes and requires using the sum of their effective rates for rate adjustments. The amendments take effect from 1st June, 2016.
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.
Refund of Krishi Kalyan Cess permitted for specified services used in SEZs, aligning cess calculation and entitlement.
The notification amends SEZ refund rules to entitle an SEZ Unit or Developer to refund of service tax paid on specified services when ab-initio exemption was admissible but not claimed, and of amounts distributed under the related clause. It also inserts Krishi Kalyan Cess alongside Swachh Bharat Cess for calculation purposes and requires using the sum of their effective rates for rate adjustments. The amendments take effect from 1st June, 2016.
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