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    <title>Refund of service tax paid on taxable services which are provided in relation to the authorised operations in a Special Economic Zone - Reg.</title>
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    <description>Notification No.15/2009 amends Notification No.9/2009 by granting unconditional exemption from service tax for specified taxable services consumed within the SEZ, while preserving a refund route where services are consumed partially or wholly outside the SEZ. Refund claims must be supported by the Approval Committee-approved list of services and documents evidencing payment of service tax; authorities may verify end use. Existing pre audit procedures apply to large claims, an interim ad hoc refund is to be sanctioned promptly for complete claims, and finalisation deadlines of thirty days (maximum forty five days) apply.</description>
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      <description>Notification No.15/2009 amends Notification No.9/2009 by granting unconditional exemption from service tax for specified taxable services consumed within the SEZ, while preserving a refund route where services are consumed partially or wholly outside the SEZ. Refund claims must be supported by the Approval Committee-approved list of services and documents evidencing payment of service tax; authorities may verify end use. Existing pre audit procedures apply to large claims, an interim ad hoc refund is to be sanctioned promptly for complete claims, and finalisation deadlines of thirty days (maximum forty five days) apply.</description>
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