https://www.taxtmi.com/article/detailed?id=380 Notification No.9/2009, amended by Notification No.15/2009, allows SEZ developers and units to obtain service tax relief for taxable services related to authorized SEZ operations by refund, except that services consumed wholly within the SEZ are eligible for unconditional exemption without prior payment and refund procedure. Relief is limited to specified services approved by the Approval Committee, requires prior payment by the service recipient, prohibition on Cenvat credit, maintenance of usage records, filing of refund claims with the jurisdictional Assistant/Deputy Commissioner with prescribed documents, and is subject to verification, interim sanction procedures, recovery of erroneous refunds, and appeal rights. en-us Tue, 02 Jun 2009 00:00:00 +0530 Thu, 10 Dec 2009 19:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=380 Notification No.9/2009, amended by Notification No.15/2009, allows SEZ developers and units to obtain service tax relief for taxable services related to authorized SEZ operations by refund, except that services consumed wholly within the SEZ are eligible for unconditional exemption without prior payment and refund procedure. Relief is limited to specified services approved by the Approval Committee, requires prior payment by the service recipient, prohibition on Cenvat credit, maintenance of usage records, filing of refund claims with the jurisdictional Assistant/Deputy Commissioner with prescribed documents, and is subject to verification, interim sanction procedures, recovery of erroneous refunds, and appeal rights. Articles Customs - Import - Export - SEZ Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=380