https://www.taxtmi.com/notifications?id=23412 Exempts service tax and related cesses on taxable services received by SEZ Units or Developers for authorised operations, provided by refund subject to conditions: list of specified services approved by the Approval Committee; option for ab initio non-levy where services are wholly consumed in the SEZ (with definition); required declarations in Forms A-1/A-2/A-3; proof of payment and original invoices; prohibition on CENVAT credit; pro-rata refund where services are shared with DTA based on export turnover/total turnover; one-year claim period and recovery of erroneously refunded amounts. en-us Tue, 01 Mar 2011 00:00:00 +0530 Thu, 21 Jun 2012 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23412 Exempts service tax and related cesses on taxable services received by SEZ Units or Developers for authorised operations, provided by refund subject to conditions: list of specified services approved by the Approval Committee; option for ab initio non-levy where services are wholly consumed in the SEZ (with definition); required declarations in Forms A-1/A-2/A-3; proof of payment and original invoices; prohibition on CENVAT credit; pro-rata refund where services are shared with DTA based on export turnover/total turnover; one-year claim period and recovery of erroneously refunded amounts. Notifications Service Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23412