TaxTMI 
TaxTMI 
Exemption on services provided to SEZ authorised operations
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....it is necessary in the public interest so to do, hereby exempts the services on which service tax is leviable under section 66B of the said Act, received by a unit located in a Special Economic Zone (hereinafter referred to as SEZ) or Developer of SEZ and used for the authorised 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 by a unit located in a SEZ or the developer of SEZ and used for the authorised operations: Provided that where the specified services received in SEZ and used for the authorised operations are wholly consumed within the SEZ, the person liable to pay service tax has the option not to pay the service tax ab initio instead of the SEZ unit or the developer claiming exemption by way of refund in terms of this notification. Explanation.- For the purposes of this notification, the expression "wholly consumed" refers to such specified services received by the unit of a SEZ or the deve....
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....C) and the value of all other services, during the relevant period; and (c) for the purpose of claiming exemption, the Unit of a SEZ or developer shall obtain a list of services that are liable to service tax as are required for the authorised operations approved where the specified services received by the unit of a SEZ or developer are not wholly by the Approval Committee (hereinafter referred to as the specified services) of the concerned SEZ; (d) for the purpose of claiming ab initio exemption, the unit of a SEZ or developer shall furnish a declaration in Form A-1, verified by the Specified Officer of the SEZ, in addition to the list specified under condition (c); the unit of a SEZ or developer who does not own or carry on any business other than the operations in SEZ, shall declare to that effect in Form A-1; (e) the unit of a SEZ or developer claiming the exemption shall declare that the specified services on which exemption and/ or refund is claimed, have been used for the authorised operations; (f) the unit of a SEZ or developer claiming the exemption by way of refund, should have paid the amount indicated in the invoice, bill or as the case may be, challan, includi....
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....se, as the case may be, shall, after due verification, allot a service tax code number to the unit of a SEZ or developer, 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, a copy of the declaration made in Form A-1; (ii) invoice or a bill or as the case may be, a challan, issued in accordance with the provisions of the said Act or rules made thereunder, in the name of the unit of a SEZ or developer, by the registered service provider, along with proof of payment for such specified services used for the authorised operations and service tax paid,....
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.... of the Companies Act, 1956 (1 of 1956) or the Income tax Act, 1961(43 of 1961). 5. This notification shall come into force on the 1st day of July, 2012. [F. No. 334/1/2012-TRU] (Rajkumar Digvijay) Under Secretary to the Government of India FORM A-1 DECLARATION BY THE UNIT OF A SEZ OR DEVELOPER FOR AVAILING AB INITIO EXEMPTION UNDER NOTIFICATION No._____ DATED ____ [Refer condition (d) under paragraph 2] 1. Name of the SEZ Unit/Developer: 2. Address of the SEZ Unit/Developer with Telephone and Email: 3. Permanent Account Number(PAN) of the SEZ Unit/Developer: 4. Import and Export Code Number: 5. Jurisdictional Central Excise/Service Tax Division: 6. Service Tax Registration Number/Service Tax Code: 7.Declaration: I/We hereby declare that- (i) The information given in this application form is true, correct and complete in every respect and I am authorised to sign on behalf of the SEZ Unit/Developer; (ii) I/We maintain proper account of specified services, as approved by the Approval Committee of SEZ, received and used for authorised operations in SEZ; I/we shall make available such accounts and related records, at all reasonable times, to the jurisdictional Central ....
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....osited: 9. Details regarding Service Tax refund claimed: 9.1 Refund arising out of 'wholly consumed' specified services: Table-A Sl. No. Details regarding specified services used in the authorized operations of SEZ, as approved by the Approval Committee Amount of servic e tax claimed as Refund (including education cess) (Rupees) Document enclosed as proof of payment of service tax by the SEZ Unit/Devel oper, (sl.no and date of invoice/ bill / challan) Description of taxable service (as per the invoice) used in the authorized operations of SEZ Name and address of Service Provider Service Tax Registration Number of Service Provider Invoice/Bill/Challan (original enclosed) Amount of Service tax paid (including education cess) (Rupees) Num ber Da te Value of taxable service (Rupe es) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. 2. TOTAL -- 9.2. Refunds arising out of specified services, other than those are 'wholly consumed': I/We request refund of service tax paid on specified services, other than those that are 'wholly consumed',- (a) used in the manufacture of final products exported from SEZ (b) used in providing output services exported from SEZ I....
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....tions in a SEZ; (iii) refund is being claimed only on the service tax actually paid on the specified services used for the authorised operations in a SEZ; refund of service tax has not been claimed or received earlier, on the basis of above documents/information; (iv) We have not taken any CENVAT credit of service tax paid on the specified services under the CENVAT Credit Rules, 2004; (v) accounts or documents furnished as proof of payment of service tax being claimed as refund, as per the invoice, bill or challan of the service provider indicating the service tax paid on such specified services, are true and correct in all respects; (vi) proper account of receipt and use of the specified services on which exemption/refund is claimed, for the authorised operations in the SEZ, is maintained and the same shall be produced to the Officer sanctioning refund, on demand. Signature and name (of proprietor/managing partner/ person authorised by managing director of SEZ Unit/Developer) with complete address, telephone and e-mail Date: Place: FORM A-3 DECLARATION FOR OBTAINING SERVICE TAX CODE [Refer clause (c) under paragraph 3] 1. Name of the SEZ Unit/Developer: 2. Addres....