TaxTMI 
TaxTMI 
Amendment in Notification No.12/2013 - Exemption on services provided to SEZ authorised operations
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....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 interest so to do, hereby makes ....
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.... 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 Commissioner of Central Excise having jurisdiction, as the case may be, within fifteen days of its verification by the Specified Officer of the SEZ, the authorisation shall be valid from the date on which it is submitted;"; (C) for clause (c), the ....
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....y of the said authorisation to the provider of specified services within a period of three months from the date when such specified services were deemed to have been provided in terms of the Point of Taxation Rules, 2011, the service provider shall pay service tax on specified services so provided in terms of the first proviso."; (D) in clause (e), the following Explanation shall be inserted, na....
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....rge)"; (b) after item B, the following item shall be inserted, namely:- "C: The authorisation is valid with effect from ……………. [refer condition at S.No.3(II)(ba)]"; (iv) in Form A-3, in the TABLE, for column heading of column (4), the following column heading shall be substituted namely:- "Service Tax Registration No. (Not applicable if specified service....