https://www.taxtmi.com/circulars?id=5905 Notification 15/2009 exempts services consumed within an SEZ from service tax, limiting refunds to services consumed outside the SEZ. Refund claims must include the Approval Committee-approved list of specified services and documents evidencing payment of service tax. The Assistant/Deputy Commissioner must verify actual end use and may conduct further verification for significant claims. Existing Board circulars on sanction, pre audit, jurisdiction, STC codes and payment evidence apply. An ad hoc interim payment mechanism is available for complete claims, and refund claims must be finalised within prescribed expedited timeframes. Commissioners must monitor disposal and report implementation difficulties. en-us Wed, 20 May 2009 00:00:00 +0530 Fri, 06 Jan 2012 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5905 Notification 15/2009 exempts services consumed within an SEZ from service tax, limiting refunds to services consumed outside the SEZ. Refund claims must include the Approval Committee-approved list of specified services and documents evidencing payment of service tax. The Assistant/Deputy Commissioner must verify actual end use and may conduct further verification for significant claims. Existing Board circulars on sanction, pre audit, jurisdiction, STC codes and payment evidence apply. An ad hoc interim payment mechanism is available for complete claims, and refund claims must be finalised within prescribed expedited timeframes. Commissioners must monitor disposal and report implementation difficulties. Circulars Service Tax Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5905