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Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Instruction
25th November, 2014
To,
Chief Commissioners of Central Excise and Service Tax (All),
Commissioners of Service Tax (All),
Commissioners of Central Excise and Service Tax (All).
Madam/Sir,
Subject: Procedure of service tax refund/exemption to SEZreg.
Certain representations have been received through Ministry of Commerce
raising the issue that SEZ unit or developer has to approach two authorities
(the SEZ authority and with the Jurisdictional Service Tax authority) for upfront
exemption under
notification No. 12/2013 dated 01.07.2013 as amended.
2. The issue has been examined. The procedure prescribed under the
notification
No. 12/2013 dated 01.07.2013 as amended is for proper accounting and monitoring of benefit availed by SEZ Unit and developer under the exemption. Further
compliance
verification at the service provider’s end (in domestic tariff area) would only
be feasible if an institutional mechanism for accounting and verification procedure is in
place. However, SEZ units and developer may, if they so desire, route their application
for issuance of authorization by department through the specified officer of SEZ
instead of submitting directly to the department. Similarly SEZ units and developer, may
also route quarterly statement in Form A-3 through the specified officer in the SEZ.
Notification No. 12/2013 dated 01.07.2013 as amended does not put any
restriction in
this regard.
3. Accordingly the field formations should not object if such
requests/intimations are
routed through the specified officer in the SEZ.
Dr. Abhishek Chandra Gupta
(Technical Officer, TRU)
F.No.B1/6/2013-TRU
Copy to:
- Director General (Service Tax), Director General (Audit).
- Director General (Export Promotion).
- Joint Secretary (Customs)
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