https://www.taxtmi.com/article/detailed?id=1240 Notification No. 17/2011 ST exempts services wholly consumed within an SEZ from service tax ab initio and allows pro rata refund where services are shared with DTA, prescribes criteria for "wholly consumed" services, waives certain Cenvat Credit Rules obligations for services provided without payment of tax to SEZ units or developers, and conditions exemption/refund on Approval Committee approval, specified declarations (Form A 1/A 3) and refund claims in Form A 2 supported by invoices, proof of payment and auditor certification. en-us Thu, 07 Apr 2011 08:44:57 +0530 Fri, 08 Apr 2011 08:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1240 Notification No. 17/2011 ST exempts services wholly consumed within an SEZ from service tax ab initio and allows pro rata refund where services are shared with DTA, prescribes criteria for "wholly consumed" services, waives certain Cenvat Credit Rules obligations for services provided without payment of tax to SEZ units or developers, and conditions exemption/refund on Approval Committee approval, specified declarations (Form A 1/A 3) and refund claims in Form A 2 supported by invoices, proof of payment and auditor certification. Articles Service Tax Thu, 07 Apr 2011 08:44:57 +0530 https://www.taxtmi.com/article/detailed?id=1240