https://www.taxtmi.com/forum/issue?id=3528 Service tax on services received by SEZ units/developers for authorised operations is exempt subject to conditions; the default relief route is refund, while an ab initio exemption applies to services wholly consumed within the SEZ so that the service provider need not collect tax. Services exclusively used but shared with DTA qualify for refund via Table A of Form A 2. Qualification requires invoices naming the SEZ unit or stating supply for authorised operations, UAC approval, and accounting of receipt and use. Refunds arise where services are partly used outside SEZ or tax was paid unnecessarily; provider or recipient may elect not to pay ab initio. en-us Tue, 01 Nov 2011 12:32:07 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3528 Service tax on services received by SEZ units/developers for authorised operations is exempt subject to conditions; the default relief route is refund, while an ab initio exemption applies to services wholly consumed within the SEZ so that the service provider need not collect tax. Services exclusively used but shared with DTA qualify for refund via Table A of Form A 2. Qualification requires invoices naming the SEZ unit or stating supply for authorised operations, UAC approval, and accounting of receipt and use. Refunds arise where services are partly used outside SEZ or tax was paid unnecessarily; provider or recipient may elect not to pay ab initio. Discussion-Forum Service Tax Tue, 01 Nov 2011 12:32:07 +0530 https://www.taxtmi.com/forum/issue?id=3528