https://www.taxtmi.com/article/detailed?id=1875 Units and developers in SEZs may obtain exemption from service tax and related cesses on specified services used for authorized operations either by opting not to pay ab initio or by claiming refund under Notification No. 40/2012 ST. Refund entitlement for services not wholly consumed in the SEZ is limited pro rata by the ratio of export turnover to total turnover. Claimants must produce an Approval Committee list of specified services, comply with Form A 1/A 2/A 3 procedures, evidence payment including tax, avoid taking CENVAT credit on such services, maintain records, and submit invoices and declarations for verification; erroneous refunds are recoverable. en-us Fri, 31 Aug 2012 14:45:38 +0530 Fri, 31 Aug 2012 14:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1875 Units and developers in SEZs may obtain exemption from service tax and related cesses on specified services used for authorized operations either by opting not to pay ab initio or by claiming refund under Notification No. 40/2012 ST. Refund entitlement for services not wholly consumed in the SEZ is limited pro rata by the ratio of export turnover to total turnover. Claimants must produce an Approval Committee list of specified services, comply with Form A 1/A 2/A 3 procedures, evidence payment including tax, avoid taking CENVAT credit on such services, maintain records, and submit invoices and declarations for verification; erroneous refunds are recoverable. Articles Service Tax Fri, 31 Aug 2012 14:45:38 +0530 https://www.taxtmi.com/article/detailed?id=1875