TMI BlogRegarding SEZ – Service Tax RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... n 17/2011-ST dated 01. 03. 2011, representations have been received seeking clarification on certain doubts. These doubts and clarifications are as follows: QUESTIONS CLARIFICATIONS 1. To claim the refund arising out of service tax paid under section 66A, no proforma is prescribed in the notification; how to claim it. In the notification, there is no difference in treatment of service tax paid under section 66 and section 66A of Finance Act, 1994 . Where refund arises, Table A, in Form A-2 can be used for making a refund claim. 2. (i) In the notification, what is the treatment for service tax paid on taxable services which do not fall in the category of wholly consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in Form A-2 may be used. It is clarified that only such services shall be considered as exclusively used by SEZ Unit/Developer, for the authorised operations, as they satisfy the following criteria: (i) Invoice is raised in the name of the SEZ Unit/Developer or in the invoice, it is mentioned that the taxable services are supplied to the SEZ Unit/Developer for the authorised operations; (ii) Such services are approved by the Unit Approval Committee(UAC) , as required for the authorised operations; (iii) Receipt and use of such services in the authorised operations are accounted for in the books of accounts of the SEZ Unit/Developer. 3. Meaning of the expression who does not own or carry on any business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be produced, to a service provider, to claim upfront exemption (after striking out the inapplicable portion). This is a one-time Declaration. Original Declaration can be retained with the SEZ Unit/Developer for business record or for production to the jurisdictional Central Excise/Service Tax authorities, if need be, for any verification; a copy has to be retained by SEZ Specified Officer; self-attested photocopies of the Declaration can be submitted to service provider to avail upfront exemption, subject to fulfillment of other conditions mentioned in the notification. 6. Meaning of the expression total turnover found in paragraph 2(d) of the notification is not clear: whether it refers to turnover of SEZ Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yes. Available. 9. Whether consolidated refund claim under 17/2011-ST can be filed by an entity having more than one SEZ unit and a centralized service tax registration. If an entity is having multiple SEZ Units with a centralized service tax registration, consolidated refund claim can be filed, provided separate accounts are maintained for receipt and use of services for the authorised operations in SEZ Unit. 10. Whether certified copies of invoices can be used for claiming refund, if originals are needed for other statutory purpose; Whether on the basis of single invoice, one can claim proportionate refund for SEZ Unit and balance as cenvat credit. In terms of the notification, original invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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