https://www.taxtmi.com/notifications?id=105737 Exemption from service tax and applicable cesses is granted for services received by SEZ Units or Developers and used for authorised operations, either by refund of tax paid or by permitting ab initio non payment where services are exclusively used. Claimants must obtain Approval Committee approval of specified services, file Form A 1 and receive Form A 2 authorisation for non payment, provide the authorisation to service providers, maintain records, file quarterly Form A 3 returns, and, where refund is sought, apply in Form A 4 within prescribed timelines; refunds and distribution with DTA units follow CENVAT rule 7. en-us Mon, 01 Jul 2013 00:00:00 +0530 Sun, 29 May 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=105737 Exemption from service tax and applicable cesses is granted for services received by SEZ Units or Developers and used for authorised operations, either by refund of tax paid or by permitting ab initio non payment where services are exclusively used. Claimants must obtain Approval Committee approval of specified services, file Form A 1 and receive Form A 2 authorisation for non payment, provide the authorisation to service providers, maintain records, file quarterly Form A 3 returns, and, where refund is sought, apply in Form A 4 within prescribed timelines; refunds and distribution with DTA units follow CENVAT rule 7. Notifications Service Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=105737