TMI BlogExemption on services provided to SEZ authorised operationsX X X X Extracts X X X X X X X X Extracts X X X X ..... h supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the services on which service tax is leviable under section 66B of the said Act, received by a unit located in a Special Economic Zone (hereinafter referred to as SEZ) or Developer of SEZ and used for the authorised operations, from the whole of the service tax, education cess and secondary and higher education cess leviable thereon. 2. The exemption contained in this notification shall be subject to the following conditions, namely:- (a) the exemption shall be provided by way of refund of service tax paid on the specified services received by a unit located in a SEZ or the developer of SEZ and used for the authorised operations: Provided that where the specified services received in SEZ and used for the authorised operations are wholly consumed within the SEZ, the person liable to pay service tax has the option not to pay the service tax ab initio instead of the SEZ unit or the developer claiming exemption by way of refund in terms of this notification. Explanation.- For the purposes of this notification, the expression wholly consumed refers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted goods, dutiable goods and excisable goods exported; (b) export turnover of services determined in terms of clause (C) and the value of all other services, during the relevant period; and (c) for the purpose of claiming exemption, the Unit of a SEZ or developer shall obtain a list of services that are liable to service tax as are required for the authorised operations approved where the specified services received by the unit of a SEZ or developer are not wholly by the Approval Committee (hereinafter referred to as the specified services) of the concerned SEZ; (d) for the purpose of claiming ab initio exemption, the unit of a SEZ or developer shall furnish a declaration in Form A-1, verified by the Specified Officer of the SEZ, in addition to the list specified under condition (c); the unit of a SEZ or developer who does not own or carry on any business other than the operations in SEZ, shall declare to that effect in Form A-1; (e) the unit of a SEZ or developer claiming the exemption shall declare that the specified services on which exemption and/ or refund is claimed, have been used for the authorised operations; (f) the unit of a SEZ or developer claiming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r developer, as the case may be, in Form A-3; (d) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code number to the unit of a SEZ or developer, referred to in clause (c), within seven days from the date of receipt of the said declaration, in Form A-3; (e) claim for refund shall be filed, within one year from the end of the month in which actual payment of service tax was made by such developer or unit, to the registered service provider 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; (f) the refund claim shall be accompanied by the following documents, namely:- (i) a copy of the list of specified services as are required for the authorized operations in the SEZ, as approved by the Approval Committee; wherever applicable, a copy of the declaration made in Form A-1; (ii) invoice or a bill or as the case may be, a challan, issued in accordance with the provisions of the said Act or rules made thereunder, in the name of the unit of a SEZ or developer, by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this notification, statutory auditor refers to a Chartered Accountant who audits the annual accounts of the unit of a SEZ or developer for the purposes of the Companies Act, 1956 (1 of 1956) or the Income tax Act, 1961(43 of 1961). 5. This notification shall come into force on the 1st day of July, 2012. [F. No. 334/1/2012-TRU] (Rajkumar Digvijay) Under Secretary to the Government of India FORM A-1 DECLARATION BY THE UNIT OF A SEZ OR DEVELOPER FOR AVAILING AB INITIO EXEMPTION UNDER NOTIFICATION No._____ DATED ____ [Refer condition (d) under paragraph 2] 1. Name of the SEZ Unit/Developer: 2. Address of the SEZ Unit/Developer with Telephone and Email: 3. Permanent Account Number(PAN) of the SEZ Unit/Developer: 4. Import and Export Code Number: 5. Jurisdictional Central Excise/Service Tax Division: 6. Service Tax Registration Number/Service Tax Code: 7.Declaration: I/We hereby declare that- (i) The information given in this application form is true, correct and complete in every respect and I am authorised to sign on behalf of the SEZ Unit/Developer; (ii) I/We maintain proper account of specified services, as approved by the Approval C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SEZ Unit/Developer: 5. Import and Export Code Number: 6. Jurisdictional Central Excise/Service Tax Division: 7. Service Tax Registration Number/Service Tax Code: 8. Information regarding Bank Account ( Bank, Address of Branch, Account Number) in which refund amount should be credited/to be deposited: 9. Details regarding Service Tax refund claimed: 9.1 Refund arising out of wholly consumed specified services: Table-A Sl. No. Details regarding specified services used in the authorized operations of SEZ, as approved by the Approval Committee Amount of servic e tax claimed as Refund (including education cess) (Rupees) Document enclosed as proof of payment of service tax by the SEZ Unit/Devel oper, (sl.no and date of invoice/ bill / challan) Description of taxable service (as per the invoice) used in the authorized operations of SEZ Name and address of Service Provider Service Tax Registration Number of Service Provider Invoice/Bill/Challan (original enclosed) Amount of Service tax paid (including education cess) (Rupees) Num ber Da te Value of taxable service (Rupe es) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport turnover of SEZ, in the case of export of goods, FOB value provided in Shipping Bills or Bills of Export, should be taken into account, which have been duly certified by the officer of customs to the effect that the goods have been exported; (ii) To calculate the export turnover of SEZ, in the case of export of services, value of output services exported shall be on the basis of certificates issued by the bank certifying the realization of export proceeds. (iii) Amount of service tax claimed as refund, under Table B read with Table C: Rupees__________________ (iv) Particulars filled in the Table C should be verified and certified as true by the statutory auditor of the SEZ Unit/Developer ------------------------------------------------------------------------------------------------------------------ 10. I/We Declare that- (i) information given in this application for refund is true, correct and complete in every respect and that I am authorised to sign this application for refund of service tax; (ii) the specified services, as approved by the Approval Committee of SEZ, on which exemption/refund is claimed are actually used for the authorised operations in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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