SERVICE TAX - SEZ – procedural simplification: [changes to have immediate effect] - THE FINANCE (No. 2) BILL, 2014

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....ERVICE TAX - SEZ – procedural simplification: [changes to have immediate effect] - THE FINANCE (No. 2) BILL, 2014 <br>News and Press Release<br>Dated:- 13-7-2014<br><BR>SEZ - procedural simplification: [changes to have immediate effect]. &bull; To be provided that the Central Excise Officer would issue Form A-2, within fifteen days from the date of receipt of Form A-1. &bull; Exemption would....

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.... be available from the date when list of service on which SEZ is entitled to upfront exemption is endorsed by the authorised officer of SEZ in Form A-1, provided Form A-1 is furnished to the jurisdictional Central Excise Officer within fifteen days of its verification. If furnished later, exemption would be available from the date on which Form A-1 is so furnished. &bull; Pending issuance of For....

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....m A-2, exemption will be available subject to condition that authorization issued by the Central Excise officer will be furnished to service provider within a period of three months from provision of service. &bull; As regards services covered under reverse charge, the requirement of furnishing service tax registration number of service provider shall be dispensed with. &bull; A service shall ....

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....be treated as exclusively used for SEZ operations if the recipient of service is a SEZ unit or developer, invoice is in the name of such unit/developer and the service is used exclusively for furtherance of authorized operations in the SEZ. See:- Exemption on services provided to SEZ authorised operations - Notification No. - 12/2013 Dated - July 1, 2013 (As amended) See:- Exemption on services ....

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....provided to SEZ authorised operations - Notification No. - 12/2013 Dated - July 1, 2013 [As Amended]<BR> News - Press release - PIB....