https://www.taxtmi.com/article/detailed?id=1213 The notification provides a service tax exemption for services received by SEZ units or developers for authorized operations by refund or by allowing the service provider/recipient to avoid tax payment ab initio. Conditions include an Approval Committee approved list of specified services, a Form A 1 declaration for entities solely operating in the SEZ, full consumption within the SEZ or refund apportionment by export turnover ratio, actual payment of invoiced tax, no CENVAT credit availed, maintenance of accounts, and supporting documentation. Claims are filed in Form A 2 (with prior Form A 3 registration where required) and verified by the jurisdictional officer before refund; erroneous refunds are recoverable. en-us Fri, 18 Mar 2011 23:09:21 +0530 Fri, 18 Mar 2011 23:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1213 The notification provides a service tax exemption for services received by SEZ units or developers for authorized operations by refund or by allowing the service provider/recipient to avoid tax payment ab initio. Conditions include an Approval Committee approved list of specified services, a Form A 1 declaration for entities solely operating in the SEZ, full consumption within the SEZ or refund apportionment by export turnover ratio, actual payment of invoiced tax, no CENVAT credit availed, maintenance of accounts, and supporting documentation. Claims are filed in Form A 2 (with prior Form A 3 registration where required) and verified by the jurisdictional officer before refund; erroneous refunds are recoverable. Articles Service Tax Fri, 18 Mar 2011 23:09:21 +0530 https://www.taxtmi.com/article/detailed?id=1213