Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12 / 2013-Service Tax
New Delhi, the 1st July, 2013
G.S.R…….(E).–In exercise of the powers conferred by sub-section (1) of
section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the
said Act) read with sub-section 3 of section 95 of Finance (No.2), Act, 2004 (23
of 2004) and sub-section 3 of section 140 of the Finance Act, 2007 (22 of 2007)
and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue),
No. 40/2012-Service Tax, dated the
20th June, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 482 (E), dated the 20th June,
2012, 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 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 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.
- 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.
- This exemption shall be given effect to in the following manner:
- 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 from
service tax.
- The ab-initio exemption on the specified services received by the SEZ Unit
or the Developer and used exclusively for the authorised operation shall be
allowed subject to the following procedure and conditions, namely:-
- the SEZ Unit or the Developer shall furnish a declaration in Form A-1,
verified by the Specified Officer of the SEZ, along with the list of specified
services in terms of condition (I);
- on the basis of declaration made in Form A-1, an authorisation shall be
issued by the jurisdictional Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be to the SEZ Unit or the
Developer, in Form A-2;
- the SEZ Unit or the Developer shall provide a copy of said authorisation to
the provider of specified services. On the basis of the said authorisation, the
service provider shall provide the specified services to the SEZ Unit or the
Developer without payment of service tax;
- the SEZ Unit or the Developer shall furnish 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;
- 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.
- The refund of service tax on (i) the specified services that are not
exclusively used for authorised operation, or (ii) the specified services on
which ab-initio exemption is admissible but not claimed, shall be allowed
subject to the following procedure and conditions, namely:-
- the service tax paid on the specified services that are common to the authorised operation in an SEZ and the operation in domestic tariff area [DTA
unit(s)] shall be distributed amongst the SEZ Unit or the Developer and the DTA
unit (s) in the manner as prescribed in rule 7 of the Canvas Credit Rules. For
the purpose of distribution, the turnover of the SEZ Unit or the Developer shall
be taken as the turnover of authorised operation during the relevant period.
- the SEZ Unit or the Developer shall be entitled to refund of the service tax
paid on (i) the specified services on which ab-initio exemption is admissible
but not claimed, and (ii) the amount distributed to it in terms of clause (a).
- the SEZ Unit or Developer who is registered as an asses see under the Central
Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Act or
the rules made thereunder, shall file the claim for refund to the jurisdictional
Deputy Commissioner of Central Excise or Assistant Commissioner of Central
Excise, the as the case may be, in Form A-4;
- the amount indicated in the invoice, bill or, as the case may be, challan,
on the basis of which this refund is being claimed, including the service tax
payable thereon shall have been paid to the person liable to pay the service tax
thereon, or as the case may be, the amount of service tax payable under reverse
charge shall have been paid under the provisions of the said Act;
- the 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 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;
- 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.
- 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.
- 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.
- 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
specified services, on which exemption or refund is claimed, for authorised
operations in the SEZ.
- Where any sum of service tax paid on specified services is erroneously
refunded for any reason whatsoever, such service tax refunded shall be
recoverable under the provisions of the said Act and the rules made there under,
as if it is recovery of service tax erroneously refunded;
- Notwithstanding anything contained in this notification, SEZ Unit or the
Developer shall have the option not to avail of this exemption and instead take
CENVAT credit on the specified services in accordance with the CENVAT Credit
Rules, 2004.
- Words and expressions used in this notification and defined in the Special
Economic Zones Act, 2005 (28 of 2005) or the rules made thereunder, or the said
Act, or the rules made there under shall apply, so far as may be, in relation to
refund of service tax under this notification as they apply in relation to a
SEZ.
- This notification shall come into force on the date of its publication in the
Gazette of India
Click here for >> Form – A1 | Form – A2 | Form – A3 | Form – A4
[F. No. B1/6/ 2013-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
FORM A-1
[Refer condition at S. No. 3 (II)(a)]
Declaration by the
SEZ
Unit or Developer
for availing
ab initio
exemption under
notification No.12/2013-Service Tax dated
1st
July, 2013
- Name of the SEZ Unit/Developer:
- Addresses
with
telephone
and Email:
- Permanent Account Number
(PAN) of the SEZ Unit/Developer:
- Import and Export
Code Number:
- Jurisdictional Central Excise/Service Tax Division:
- Service
Tax
registration number/Service
Tax
code/ Central Excise
registration
number:
- Declaration: I/We hereby declare that-
- 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;
- I/We maintain proper account of specified services, as approved by the
Approval Committee
of SEZ, received and used for
authorised
operations in
SEZ; I/we shall make available such accounts and related records, at all
reasonable times, to the jurisdictional Central Excise
officers
for inspection or
scrutiny.
- I/We shall use/have used specified services for authorised operations in the
SEZ.
- I/We declare that we do not own or carry on any business other than the
operations in SEZ [where this item is not applicable, declaration may be submitted after
striking out the inapplicable portion];
OR
I/We declare that 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 |
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- 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.
- 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 |
Service Tax registration No./(“self” in case of
service on which service tax is paid on reverse charge) |
(1) |
(2) |
(3) |
(4) |
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- 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 service tax under the provisions of
the
said Act
read with the rules
made thereunder.
Signature and
name
of authorised person
with stamp
Date:
Place:
I hI have verified the above
declaration; it is correct
Signature, date and stamp of the Specified Officer of the SEZ
Unit /Developer
(Specified Officer shall retain a copy of the verified
declaration, for the purpose of
record)
FORM A-2
[Refer condition at S. No. 3 (II)(b)]
Authorisation for procurement of services by a SEZ Unit/Developer for
authorised operations under notification No.12/2013-Service Tax dated 1st July,
2013
A: Details of SEZ Unit/Developer:
- Name of the SEZ Unit/Developer:
- Address of the SEZ Unit/Developer with telephone and email:
- Permanent Account Number (PAN) of the SEZ Unit/Developer:
- Import and Export Code Number:
- Jurisdictional Central Excise/Service Tax Division:
- Service Tax registration number/Service Tax Code/Central Excise
registration number:
B: The details of specified services that the SEZ Unit /Developer is
authorised to procure in terms of declaration furnished by the SEZ Unit
/Developer
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 |
Service Tax registration No. |
(1) |
(2) |
(3) |
(4) |
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|
(Signature and the stamp of the jurisdictional
Deputy Commissioner
of Central Excise/Assistant Commissioner of Central Excise)
Phone No:
Fax No.:
FORM A-3
[Refer condition at S. No. 3 (II)(d)]
Quarterly return to be furnished by the SEZ Unit/Developer furnishing
the details of services procured without payment of service tax in terms of the
notification No. 12/2013-Service Tax dated 1st July, 2013
For the Quarter: April-June/Jul-Sep/Oct-Dec/Jan-March Year:
[Tick the appropriate quarter]
- Name of the SEZ Unit/Developer:
- Address of the SEZ Unit/Developer with telephone and email:
- Permanent Account Number (PAN) of the SEZ Unit/Developer:
- Import and Export Code Number:
- Jurisdictional Central Excise/Service Tax Division:
- Service Tax Registration Number/Service Tax Code/Central Excise
registration number:
- 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 |
Registration of service provider |
Invoice No. |
Date |
Value of service |
Service tax + cess amount claimed as exemption |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
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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,-
- Name of the SEZ Unit/Developer:
- Address of the SEZ Unit/Developer with
telephone
and
email:
- Address of the
registered
/Head Office with
telephone
and
email:
- Permanent Account Number
(PAN) of the SEZ Unit/Developer:
- Import and Export Code Number:
- Jurisdictional Central
Excise/Service Tax Division:
- Service Tax Registration Number/Service
Tax Code/Central Excise
registration
number:
- Information regarding Bank Account
(Bank,
address
of
branch,
account
number) in which refund amount should be
credited/to be deposited:
- Details regarding
service tax
refund claimed:
claim
refund of Rs.................. (Rupees in words)
as per the details furnished
in the Table I
and Table
II
below for the period from____________ to______________.
(A)
Refund
of service tax
in respect of service tax paid on
specified services
exclusively
used
for the
authorised
operations in SEZ, as approved by the Approval Committee of
the _________ SEZ [ Rupees
____________]
as per the details below
Table-I
S. No. |
Description of
taxable service |
Name and
address of
service
provider |
STC No.
of
service provider
(Indicate “ self” if
reverse charge
applies to the
specified service) |
Invoice*
No. |
Date |
Value of
service |
Service
tax
+cesses
paid |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
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|
Total amount claimed as refund |
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*Certified copies of documents are enclosed.
(B) Refund on
respect of service tax paid on
specified services other than the services
used exclusively for
authorised
operation (used
partially
for the
authorised
operations
of SEZ Unit/Developer), as approved by the Approval Committee of the _________ SEZ
[Rupees ____________].
Table-II
S. No. |
Description of
taxable
service |
Name
and
address
of service
provider |
STC No.
of service
provider |
Invoice*
No. |
Date |
Value
of
service |
Service
tax +
cess
Amt |
Amount
distributed
to the
SEZ
Unit/Devel-oper
out
of the
amount
mentioned
at column
No. (8) |
Document* under which amount mentioned at column (9) was distributed to the SEZ Unit/Developer |
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(Claimed as refund) |
No. |
Date |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
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Total Amount |
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*Certified copies of documents are enclosed
2.
(i) The turnover of the
authorised
operation of the
SEZ
Unit/Developer
in the
previous financial year:________________________;
(ii) Turnover of the DTA operations in the previous financial year:____________
3.
I/We Declare that-
- 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;
- 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 SEZ;
- we have paid the service tax amount along with the cesses, being claimed
as refund
vide this application, to the service provider;
- refund of service tax has not been claimed or received earlier, on the basis of
above
documents/information;
- we have not taken any CENVAT credit
under the CENVAT Credit Rules, 2004
of the
amount being claimed as refund;
- 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: