Service tax exemption for SEZ services requires authorization and quarterly reporting by customs authorities under service law. Exemption applies to taxable service provided to a developer or unit of a Special Economic Zone for development, operation and maintenance of the zone, setting up an SEZ unit, or manufacture by the SEZ unit, subject to: authorization of the developer/unit by the Development Commissioner; service-specific authorization by a Committee headed by the Commissioner of Customs or the Commissioner of Customs and Central Excise with jurisdiction; and maintenance of accounts with quarterly statements to the designated customs authority.
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.
Service tax exemption for SEZ services requires authorization and quarterly reporting by customs authorities under service law.
Exemption applies to taxable service provided to a developer or unit of a Special Economic Zone for development, operation and maintenance of the zone, setting up an SEZ unit, or manufacture by the SEZ unit, subject to: authorization of the developer/unit by the Development Commissioner; service-specific authorization by a Committee headed by the Commissioner of Customs or the Commissioner of Customs and Central Excise with jurisdiction; and maintenance of accounts with quarterly statements to the designated customs authority.
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