Amendment in Notification No.12/2013 - Exemption on services provided to SEZ authorised operations

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....Tax New Delhi, the 11th July, 2014 G.S.R. 476 (E) - In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), 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), the Central Government, being satisfied that it is necessary in the public int....

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....    "(ba) the authorisation referred to in clause (b) shall be valid from the date of verification of Form A-1 by the Specified Officer of the SEZ:                Provided that if the Form A-1 is not submitted by the SEZ Unit or the Developer to the Assistant Commissioner of Central Excise or Deputy Commissione....

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....   Provided that pending issuance of said authorisation, the provider of specified services may, on the basis of Form A-1, provide such specified services, without payment of service tax, and the SEZ Unit or the Developer shall provide a copy of authorisation to the service provider immediately on receipt of such authorisation:          &nb....

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....nder an invoice in the name of such Unit or the Developer and the service is used only for furtherance of authorised operations in the SEZ."; (ii) in Form A-1, in Table II, for sub-heading of column(4), the following shall be substituted, namely:-            "Service Tax Registration No. (Not applicable if specified service is covered under f....