https://www.taxtmi.com/news?id=11334 SEZ units and Developers may obtain either ab initio exemption or refund of service tax, education cess and secondary and higher education cess on specified services received and used for authorised operations. Ab initio exemption requires Approval Committee clearance of specified services, a Form A 1 declaration verified by the SEZ Specified Officer, authorisation in Form A 2 from the jurisdictional Commissioner, provision of that authorisation to the service provider, quarterly Form A 3 statements, and an undertaking to repay tax with interest if exclusive use for authorised operations is not maintained. Refunds for non exclusive use follow distribution under rule 7 of the Cenvat Credit Rules and require Form A 4 claims and documentary payment proof. en-us Wed, 03 Jul 2013 09:55:56 +0530 Wed, 03 Jul 2013 09:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=11334 SEZ units and Developers may obtain either ab initio exemption or refund of service tax, education cess and secondary and higher education cess on specified services received and used for authorised operations. Ab initio exemption requires Approval Committee clearance of specified services, a Form A 1 declaration verified by the SEZ Specified Officer, authorisation in Form A 2 from the jurisdictional Commissioner, provision of that authorisation to the service provider, quarterly Form A 3 statements, and an undertaking to repay tax with interest if exclusive use for authorised operations is not maintained. Refunds for non exclusive use follow distribution under rule 7 of the Cenvat Credit Rules and require Form A 4 claims and documentary payment proof. News - Wed, 03 Jul 2013 09:55:56 +0530 https://www.taxtmi.com/news?id=11334