TaxTMI 
TaxTMI 
SEZ-A3 & A4
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....EZ-A3 & A4<br> Query (Issue) Started By: - Raja krishnan Dated:- 13-10-2015 Last Reply Date:- 22-9-2016 Service Tax<br>Got 5 Replies<br>Service Tax<br>Sir, i request you to need the brief clarification of Form A3 & A4 related to SEZ...Please reply. Reply By Mahir S: The Reply: Sir, The Government has exempted the services on which service tax is leviable under section 66B of the said Act, rece....
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....ived by a unit located in a Special Economic Zone or Developer of SEZ and used for the authorised operation; from the whole of the service tax, education cess, and secondary and higher education cess leviable thereon. The exemption shall be provided by way of refund of service tax paid on the specified services received by the SEZ Unit or the Developer and used for the authorised operations. Reg....
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....arding Form A-3, the SEZ Unit or the Developer has to furnish to the jurisdictional Superintendent of Central Excise a quarterly statement, in Form A-3, furnishing the details of specified services received by it without payment of service tax. Regarding Form A-4, (c) the SEZ Unit or Developer who is registered as an assessee under the Central Excise Act, 1944 or the rules made thereunder, or the....
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.... said Act or the rules made thereunder, can file the claim for refund to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, the as the case may be, in Form A-4. In short, Form A-3 is a quarterly statement regarding receipt of specified services and Form-4 is for filing refund claim for such specified services. Reply By Mahir S: The Reply: Sir, ....
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.... To further enhance your knowledge on the said issue, You may also refer to Notification No. 12/2013-Service Tax dated 01.07.2013, regarding service tax exemptions to SEZ and Developer for authorised operations. Reply By Raja krishnan: The Reply: Dear Mahir sir, Thanks for your immediate reply regarding my issue. Reply By Mahir S: The Reply: Sir, Thanks for the appreciation.. Reply By Shaik....
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....h Abdul Samad Ahmad: The Reply: Kindly confirm if Form A-3 can be filed online or it is a statement which has to manually submitted to the Superintendent of Central excise. If online, kindly provide the link.<br> Discussion Forum - Knowledge Sharing ....