9911796707
TMI BlogSERVICE TAX - SEZ – procedural simplification: [changes to have immediate effect] - THE FINANCE (No. 2) BILL, 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX - SEZ – procedural simplification: [changes to have immediate effect] - THE FINANCE (No. 2) BILL, 2014 X X X X Extracts X X X X X X X X Extracts X X X X ..... be available from the date when list of service on which SEZ is entitled to upfront exemption is endorsed by the authorised officer of SEZ in Form A-1, provided Form A-1 is furnished to the jurisdictional Central Excise Officer within fifteen days of its verification. If furnished later, exemption would be available from the date on which Form A-1 is so furnished. • Pending issuance of Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A-2, exemption will be available subject to condition that authorization issued by the Central Excise officer will be furnished to service provider within a period of three months from provision of service. • As regards services covered under reverse charge, the requirement of furnishing service tax registration number of service provider shall be dispensed with. • A service shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as exclusively used for SEZ operations if the recipient of service is a SEZ unit or developer, invoice is in the name of such unit/developer and the service is used exclusively for furtherance of authorized operations in the SEZ. See:- Exemption on services provided to SEZ authorised operations - Notification No. - 12/2013 Dated - July 1, 2013 (As amended) See:- Exemption on services p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided to SEZ authorised operations - Notification No. - 12/2013 Dated - July 1, 2013 [As Amended] X X X X Extracts X X X X X X X X Extracts X X X X
|
