GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 02/2016-Service Tax
New Delhi, Dated the 3rd February, 2016
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), read with sub-section (5) of
section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby makes
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No. 12/2013 Service Tax, dated
the 1st July, 2013 , published in the Gazette of India, Extraordinary, vide
number G.S.R. 448(E), dated the 1st July, 2013, namely:-
In the said notification, in paragraph 3, in sub-paragraph (III), after
clause (b), the following clause shall be inserted, namely:-
"(ba) the SEZ Unit or the Developer shall be entitled to-
- refund of the Swachh Bharat Cess paid on the specified services on
which ab-initio exemption is admissible but not claimed; and
- the refund of amount as determined by multiplying total service tax
distributed to it in terms of clause (a) by effective rate of Swachh Bharat
Cess and dividing the product by rate of service tax specified in section
66B of the Finance Act, 1994.".
[F. No. 332/18/2015-TRU ]
(K. Kalimuthu)
Under Secretary to the Government of India
Note.- The principal notification was published in the
Gazette of India, Extraordinary, by
notification No. 12/2013 Service Tax, dated
the 1st July, 2013, vide number G.S.R. 448 (E), dated the 1st July, 2013 and
last amended by
notification No. 7/2014 Service Tax, dated the 11th July, 2014
vide number G.S.R. No. 476(E), dated the 11th July, 2014.
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