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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 ..... es 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 Unit) or Developer of SEZ ( hereinafter referred to as the Developer) and used for the authorised operation from the whole of the service tax, education cess, and secondary and higher education cess leviable thereon. 2. 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: Provided that where the specified services received by the SEZ Unit or the Developer are used exclusively for the authorised operations, the person liable to pay service tax has the option not to pay the service tax ab initio, subject to the conditions and procedure as stated below. 3. This exemption shall be given effect to in the following manner: (I) The SEZ Unit or the Developer shall get an approval by the Approval Committee of the list of the services as are required for the authorised operations (referred to as the 'specified services' elsewhere in the notification) on which the SEZ Unit or Developer wish to claim exemption fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, by 30th of the month following the particular quarter: Provided that for the quarter of July, 2013 to September, 2013, the said statement shall be furnished by the 15th of December, 2013.] (e) the SEZ Unit or the Developer shall furnish an undertaking, in Form A-1, that in case the specified services on which exemption has been claimed are not exclusively used for authorised operation or were found not to have been used exclusively for authorised operation, it shall pay to the government an amount that is claimed by way of exemption from service tax and cesses along with interest as applicable on delayed payment of service tax under the provisions of the said Act read with the rules made thereunder. 5[Explanation.- For the purposes of this notification, a service shall be treated as used exclusively for the authorised operations if the service is received by the SEZ Unit or the Developer under an invoice in the name of such Unit or the Developer and the service is used only for furtherance of author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax was made by such Developer or SEZ 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 SEZ Unit or the Developer shall submit only one claim of refund under this notification for every quarter: Explanation.- For the purposes of this notification "quarter" means a period of three consecutive months with the first quarter beginning from 1st April of every year, second quarter from 1st July, third quarter from 1st October and fourth quarter from 1st January of every year. (g) the SEZ Unit or the Developer who is not so registered under the provisions referred to in clause (c), shall, before filing a claim for refund under this notification, make an application for registration under rule 4 of the Service Tax Rules, 1994. (h) if there are more than one SEZ Unit registered under a common service tax registration, a common refund may be filed at the option of the assessee. (IV) The SEZ Unit or Developer, who intends to avail exemption or refund under this notification, shall maintain proper account of receipt and use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we also own/ carry on any business in domestic tariff area as per the details furnished below: Table -I S. No. Name of the unit owned in DTA Output services provided by DTA Unit Goods manufactured by the DTA unit (v) I/We are aware that the declaration is valid only for the purpose specified in notification 12/2013-Service Tax dated 1st July, 2013 and is subject to fulfillment of conditions. (vi) I/We intend to claim ab initio exemption on the specified services mentioned in the following Table: Table II Sl. No. Specified service(s) to be received for the authorised operation Details of service provider(s) who provide(s) the specified service(s), for SEZ authorised operations Name and address 6[Service Tax Registration No. (Not applicable if specified service is covered under full reverse charge)] (1) (2) (3) (4) (vii) I/We undertake that in case the services on which exemption has been claimed were not exclusively used for authorised operation or were found not to have been used exclusively for authorised operation, we shall pay to the government an amount that is claimed by way of exemption from service tax along with interest as applicable on delayed payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration number: 7. We have procured the services as per the details below without payment of service tax in terms of notification No. 12/2013-Service Tax dated 1st July, 2013 TABLE S. No. Description of taxable service Name and address of service provider 9[Service Tax Registration No. (Not applicable if specified service is covered under full reverse charge)] Invoice No. Date Value of service Service tax + cess amount claimed as exemption (1) (2) (3) (4) (5) (6) (7) (8) Signature and name of authorised person with stamp Date: Place: FORM A-4 [Refer condition at S. No. 3 (III)(c)] Application for claiming refund of service tax paid on specified services used for authorised operations in SEZ under notification No.12/2013- Service Tax dated 1st July, 2013 To The Assistant/Deputy Commissioner of Central Excise/Service Tax ___________ Division, _______ Commissionerate Sir, I /We having details as below,- (i) Name of the SEZ Unit/Developer: (ii) Address of the SEZ Unit/Developer with telephone and email: (iii) Address of the registered/Head Office with telephone and email: (iv) Permanent Account Number (PAN) of the SEZ Unit/Developer: (v) Impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied services, as approved by the Approval Committee of SEZ, on which exemption/refund is claimed are actually used for the authorised operations in SEZ; (iii) we have paid the service tax amount along with the cesses, being claimed as refund vide this application, to the service provider; (iv) refund of service tax has not been claimed or received earlier, on the basis of above documents/information; (v) we have not taken any CENVAT credit under the CENVAT Credit Rules, 2004 of the amount being claimed as refund; (vi) proper account of receipt and use of the specified services on which exemption/refund is claimed, for the authorised operations in the SEZ, is maintained and the same shall be produced to the officer sanctioning refund, on demand. Signature and name (of proprietor/managing partner/ person authorised by managing director of the SEZ Unit/Developer) with complete address, telephone and e-mail. Date: Place: [F. No. B1/6/ 2013-TRU] (Akshay Joshi) Under Secretary to the Government of India ---------------- Notes:- 1. Substituted vide Notification No. 15/ 2013-Service Tax dated 21st November, 2013, beofre it was read as, "(d) the SEZ Unit or the Developer sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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