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Procedure of service tax refund/exemption to SEZ-reg.

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Full Text of the Document

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....ers of Central Excise and Service Tax (All). Madam/Sir, Subject: Procedure of service tax refund/exemption to SEZ-reg. Certain representations have been received through Ministry of Commerce raising the issue that SEZ unit or developer has to approach two authorities (the SEZ authority and with the Jurisdictional Service Tax authority) for upfront exemption under notification No. 12/2013 dated ....

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