Refund of service tax paid on taxable services which are provided in relation to the authorised operations in a Special Economic Zone - Reg.

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....rcular No. 114/08/2009-ST F.No.354/163/2006-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** Room No.153, North Block, New Delhi, the May 20, 2009. Subject: Refund of service tax paid on taxable services taxable services which are provided in relation to the authorised operations in a Special Economic Zone - Reg.   ....

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....t. The exemption by way of refund would be limited to situations only when taxable services provided to SEZ are consumed partially or wholly outside SEZ.  3. In cases where refund needs to be claimed, notification No. 15/2009-Service Tax, dated 20.05.2009 provides for certain conditions. One of the conditions is that the Assistant / Deputy Commissioner should satisfy himself that the said ....

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....es the procedure relating to sanction and pre-audit of refund / rebate claims, shall apply mutatis mutandis to cases where the individual refund claim amount exceeds Rs.5 lakh under the said notification. 7. As regards the issues relating to jurisdiction for the purposes of refund of service tax, STC code to be issued to the developer or unit of a SEZ and document evidencing payment of service ....