https://www.taxtmi.com/forum/issue?id=109281 Services leviable under section 66B received by an SEZ Unit or Developer and used for authorised operations are exempt from service tax and associated cesses by refund. The SEZ Unit or Developer must submit a quarterly statement in Form A-3 to the jurisdictional Superintendent of Central Excise detailing specified services received without payment of service tax, and file refund claims in Form A-4 with the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise. en-us Tue, 13 Oct 2015 18:13:06 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109281 Services leviable under section 66B received by an SEZ Unit or Developer and used for authorised operations are exempt from service tax and associated cesses by refund. The SEZ Unit or Developer must submit a quarterly statement in Form A-3 to the jurisdictional Superintendent of Central Excise detailing specified services received without payment of service tax, and file refund claims in Form A-4 with the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise. Discussion-Forum Service Tax Tue, 13 Oct 2015 18:13:06 +0530 https://www.taxtmi.com/forum/issue?id=109281