TMI BlogExemption to Services Provided in relation to authorized operations in a Special Economic Zone (SEZ) and received by a developer or units of a sezX X X X Extracts X X X X X X X X Extracts X X X X ..... t of Revenue), No. 4/2004-ServiceTax, dated the 31st March, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 31st March, 2004, vide, G.S.R.248(E), dated the 31st March, 2004 , except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (105) of section 65 of the said Finance Act , which are provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in the Special Economic Zone shall not be claimed except under this notification. 3 [(g) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisation of the taxable services for which exemption is claimed.] 2. The exemption contained in this notification 4 [except for services consumed wholly within the Special Economic Zone, shall be subject to the following conditions], namely:- (a) the person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the said Finance Act shall pay service tax as applicable on the specified services provided to the developer or units of Special Economic Zone and used in relation to the authorised ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the developer or units of Special Economic Zone within seven days from the date of receipt of the said Form; (f) the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider; (g) the refund claim shall be accompanied by the following documents, namely:- (i) a copy of the list of specified services required in relation to the authorised operations in the Special Economic Zone, as approved by the Approval Committee; (ii) documents for having paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or unit of Special Economic Zone: 2. Address of the registered office or head office: 3. Permanent Account Number (PAN): 4. Details of Bank Account: (a) Name of the Bank: (b) Name of the Branch: (c) Account Number: 5. (a) Constitution of developer or unit of Special Economic Zone [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)] (b) Name, address, telephone number and Email ID of proprietor /partner /director 6. Description of authorized operations as approved by the Approval Committee: S. No. Description of goods Classification in case of excisable goods (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Place: [F.No.354/163/2006-TRU] (Unmesh Sharad Wagh) Under Secretary to the Government of India ************* Notes: 1. Substituted vide notification no. 15/2009 ST dated 20-5-2009 , earlier it was read as: "(c) the exemption claimed by the developer or units of Special Economic Zone shall be provided by way of refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone;" 2. Substituted vide notification no. 15/2009 ST dated 20-5-2009 , earlier it was read as: "(d) the developer or units of Special Economic Zone claiming the exemption has actually paid the service tax on the specified services;" 3. Inserted vide notification no. 15/2009 ST dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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