TaxTMI 
TaxTMI 
TaxTMI 
Exempts Services received by a Unit located in a Special Economic Zone (SEZ) or Developer of SEZ for the authorized operations, from the whole of the service tax, education cess and secondary and higher education cess leviable thereon
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....o 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 Finance Act, chargeable to tax under section 66 or section 66A of the Finance Act , received by a Unit located in a Special Economic Zone (hereinafter referred to as SEZ) or Developer of SEZ for the authorized operations, from the whole of the service tax, education cess and secondary and higher education cess leviable thereon. 2. The exemption contained in this notification shall be subject to the following conditions, namely:- (a) the exemption shall be provided by way of refund of service tax paid on the specified services received for the authorised operations in a SEZ: Provided that where the specified services received and used for authorised operations are wholly consumed within the SEZ, the provider of such services or the receiver of such services on reverse charge basis, as the case may be, has the option not to pay the service tax ab initio instead of the Unit or Developer claiming exemption by way of refund in terms....
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....bsp; shared with DTA Unit for the period for the period Maximum refund = ---------------------------------------------------------------------------------------- Total turnover for the period Explanation.- For the purposes of condition (d),- (1) ―total turnover‖ means the sum total of the value of,- (i) all output services and exempted services provided, including the value of services exported; (ii) all excisable and non-excisable goods cleared, including the value of the goods exported; (iii) bought out goods sold, during the period to which the invoices pertain and the exporter claims the facility of refund under this notification. (2) ―turnover of SEZ Unit'' shall mean the sum total of the value of final products and output services exported during the period of which the invoices pertain and the exporter claims the facility of refund under this notification; (e) any Developer or Unit of SEZ claiming the exemption shall declare that the specified ser....
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....be, in Form A-3; (d) the 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 number to the Developer or Unit of SEZ, referred to in clause (c), within seven days from the date of receipt of the said declaration, in Form A-3; (e) claim for refund shall be filed, within one year from the end of the month in which actual payment of service tax was made by such developer or unit to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit; (f) the refund claim shall be accompanied by the following documents, namely:- (i) a copy of the list of specified services as are required for the authorized operations in the SEZ, as approved by the Approval Committee; wherever applicable, document specified in 2(c), i.e. , declaration in Form A-1; (ii) invoice or a bill or as the case may be, a challan, issued in accordance with the provisions of Finance Act or rules made thereunder, in the name of the Developer or Unit of a SEZ, by the registered service provi....
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....to a SEZ. Explanation.- For the purposes of this notification, ―statutory auditor‖ refers to a Chartered Accountant who audits the annual accounts of the Developer or Unit of a SEZ for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961). [F. No. 334/3/2011-TRU] (SAMAR NANDA) Under Secretary to the Government of India Form A-1 Form A-2 Form A-3 ============= Document 1 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 40 / 2012-Service Tax New Delhi, the 20th June, 2012 G.S.R. (E). In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) read with sub-section 3 of section 95 of Finance (No.2), Act, 2004 (23 of 2004) and sub-section 3 of section 140 of the Finance Act, 2007(22 of 2007) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2011-Service Tax, dated the 1st March, 2011, published in the Gazette of India, Extraor....
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.... wholly consumed services to the total turnover for the given period to which the claim relates, i.e., Service tax paid on services other than wholly consumed Services (both for SEZ and DTA) (Export turnover of goods + Services of SEZ Unit/Developer) X Refund amount Total turnover for the period Explanation. For the purposes of condition (b),- (c) (A)"refund amount†means the maximum refund that is admissible for the period; (B) "export turnover of goods†means the value of final products and intermediate products cleared during the relevant period and exported; (C) "export turnover of services†means the value of the export service calculated in the following manner, namely:- = Export turnover of services payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period – advances received for export services for which the provision of service has not been completed during the relevant period; (D) "total turnover" means sum total of the value of- (a) all excisable goods cleared during the relev....
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...., namely:- (a) the unit of a SEZ or developer, who has paid the service tax leviable under section 66B of the said Act shall avail the exemption by filling a claim for refund of service tax paid on specified services used for the authorised operations; (b) the unit of a SEZ or developer who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Act or the rules made thereunder, shall file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the SEZ or registered office or the head office of the SEZ unit or developer, as the case may be, in Form A- 2; (c) the unit of a SEZ or developer who is not so registered under the provisions referred to in clause (b), shall, before filing a claim for refund under this notification, file a declaration with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the SEZ or registered office or the head office of the SEZ unit or developer, as the case may be, in Form A-3; (d) the Assis....
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.... the specified services used for the authorised operations in the SEZ, which is claimed as refund, and has been actually paid to the service provider, shall refund the service tax paid on the specified services; (h) a service provider shall provide the specified services falling under wholly consumed category, under ab initio exemption granted by this notification, to a unit of a SEZ or developer, for authorised operations, subject to the submission of list specified in condition (c) under paragraph 2 and a declaration in Form A-1; (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 Act and the rules made there under, as if it is recovery of service tax erroneously refunded; 4. Words and expressions used in this notification and defined in the Special Economic Zones Act, 2005 (28 of 2005) or the rules made thereunder, shall apply, so far as may be, in relation to refund of service tax under this notification as they apply in relation to a SEZ. Explanation.- For the purposes of this notification, “statutory auditor†....
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....erified Declaration, for the purpose of record) To FORM A-2 APPLICATION FOR CLAIMING REFUND OF SERVICE TAX PAID ON SPECIFIED SERVICES USED FOR AUTHORISED OPERATIONS IN SEZ The Assistant/Deputy Commissioner of Central Excise/Service Tax Division, Sir, I/We claim refund of Rs.. Commissionerate (Rupees in words) (a) in respect of service tax paid on ‘wholly consumed' specified services used for the authorized operations in SEZ, as approved by the Approval Committee of the SEZ [ Rupees (b) in respect of service tax paid on specified services, other than those that are wholly consumed, used for the authorized operations of SEZ Unit/Developer, as approved by the Approval Committee of the SEZ[Rupees 1. Name of the SEZ Unit/Developer: ]. 2. Address of the SEZ Unit/Developer with Telephone and Email: 3. Address of the Registered/Head Office with Telephone and Email: 4. Permanent Account Number(PAN) of the SEZ Unit/Developer: 5. Import and Export Code Number: 6. Jurisdictional Central Excise/Service Tax Division: 7. Service Tax Registration Number/Service Tax Code: 8. Information regarding Bank Account ( Bank, Address of Branch, Account Number) in which ref....
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....on input services other than wholly consumed services (2) Total turnover (3) Instructions for compilation of the above statistical table: (i) To calculate the export turnover of SEZ, in the case of export of goods, FOB value provided in Shipping Bills or Bills of Export, should be taken into account, which have been duly certified by the officer of customs to the effect that the goods have been exported; (ii) To calculate the export turnover of SEZ, in the case of export of services, value of output services exported shall be on the basis of certificates issued by the bank certifying the realization of export proceeds. (iii) Amount of service tax claimed as refund, under Table B read with Table C: Rupees (iv) Particulars filled in the Table C should be verified and certified as true by the statutory auditor of the SEZ Unit/Developer 10. I/We Declare that- (i) (ii) (iii) (iv) (v) (vi) information given in this application for refund is true, correct and complete in every respect and that I am authorised to sign this application for refund of service tax; the specified services, as approved by the Approval Committee of SEZ, on which exemption/refund is cl....