Exemption to Services Provided in relation to authorized operations in a Special Economic Zone (SEZ) and received by a developer or units of a sez

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....ry of Finance ( Department of Revenue), No. 4/2004-ServiceTax, dated the 31st March, 2004, published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 31st March, 2004, vide, G.S.R.248(E), dated the 31st March, 2004, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (105) of section 65 of the said Finance Act, which are provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services ....

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.... used in relation to the authorised operations in the Special Economic Zone has been taken under the CENVAT Credit Rules, 2004;          (f) exemption or refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone shall not be claimed except under this notification.         ^3[(g) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisation of the taxable services for which exemption is claimed.] 2. The exemption contained in this notification ^4[except for services consumed wholly within the Special Economic Zone, shall be subject to th....

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....he said Finance Act or the rules made thereunder, shall, prior to filing a claim for refund of service tax under this notification, file a declaration in the Form annexed hereto with the respective jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be;          (e) the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the developer or units of Special Economic Zone within seven days from the date of receipt of the said Form;          (f) the claim f....

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....vices used in relation to the authorised operations in the Special Economic Zone;                       (i) where any refund of service tax paid on specified services is erroneously refunded for any reasons whatsoever, such service tax refunded shall be recoverable under the provisions of the said Finance Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded. 3. The exemption contained in this notification shall apply only in respect of service tax paid on the specified services on or after the date of publication of this notification in the Official Gazette. 4. Words and expressions used in thi....

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....ance Act, 1994 Name, STC and address of service provider Invoice number  and date (1) (2) (3) (4) (5)           8. Name, designation and address of the authorized signatory / signatories: 9. I / We hereby declare that-          (i) the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the developer or units of Special Economic Zone;          (ii) no CENVAT credit of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone shall be ....