Regarding SEZ – Service Tax Refund

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....nd -- regarding. Subsequent to the issuance of Notification 17/2011-ST dated 01. 03. 2011, representations have been received seeking clarification on certain doubts. These doubts and clarifications are as follows:    QUESTIONS CLARIFICATIONS 1. To claim the refund arising out of service tax paid under section 66A, no proforma is prescribed in the notification; how to claim it. In the notification, there is no difference in treatment of service tax paid under section 66 and section 66A of Finance Act, 1994. Where refund arises, Table - A, in Form A-2 can be used for making a refund claim. 2. (i) In the notification, what is the treatment for service tax paid on taxable services which do not fall in the c....

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....laim this refund, Table-A, provided in Form A-2 may be used. It is clarified that only such services shall be considered as exclusively used by SEZ Unit/Developer, for the authorised operations, as they satisfy the following criteria: (i) Invoice is raised in the name of the SEZ Unit/Developer or in the invoice, it is mentioned that the taxable services are supplied to the SEZ Unit/Developer for the authorised operations; (ii) Such services are approved by the 'Unit Approval Committee(UAC)', as required for the authorised operations; (iii) Receipt and use of such services in the authorised operations are  accounted for in the books of accounts of the SEZ Unit/Developer. 3. Meaning of  the expression  'who do....

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.... Form A-1 is required to be produced, to a service provider, to claim upfront exemption (after striking out the inapplicable portion).  This is a one-time Declaration. Original Declaration can be retained with the SEZ Unit/Developer for business record or for production to the jurisdictional Central Excise/Service Tax authorities, if need be, for any verification; a copy has to be retained by SEZ Specified Officer; self-attested photocopies of the Declaration can be submitted to service provider to avail upfront exemption, subject to fulfillment of other conditions mentioned in the notification. 6. Meaning of the expression "total turnover" found in paragraph 2(d) of the notification is not clear: whether it refers to turnover of....