https://www.taxtmi.com/circulars?id=8651 Refund is the default mechanism for service tax on services to SEZ Units/Developers under Notification 17/2011-ST, with upfront exemption limited to services wholly consumed in authorised SEZ operations. Refund claims use Table-A of Form A-2; exclusive-use services require invoice designation, UAC approval, and accounting evidence. Shared services attract proportionate refund calculated by reference to total turnover (including DTA), and unrecovered proportions may be availed as cenvat credit by DTA units. Declaration in Form A-1, original invoices, and separate accounts for consolidated claims are required. en-us Wed, 18 May 2011 00:00:00 +0530 Sat, 07 Jan 2012 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8651 Refund is the default mechanism for service tax on services to SEZ Units/Developers under Notification 17/2011-ST, with upfront exemption limited to services wholly consumed in authorised SEZ operations. Refund claims use Table-A of Form A-2; exclusive-use services require invoice designation, UAC approval, and accounting evidence. Shared services attract proportionate refund calculated by reference to total turnover (including DTA), and unrecovered proportions may be availed as cenvat credit by DTA units. Declaration in Form A-1, original invoices, and separate accounts for consolidated claims are required. Circulars Service Tax Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8651