No Tax on Service Provider to SEZ Unit or SEZ Developer - 017/02 - Service Tax

This Notification has been superseded vide Notification No. 04/2004-ST, Dated. 31/03/2004

No Tax on Service Provider to SEZ Unit or SEZ Developer

Notification No. 17/2002-ST, Dated. 21/11/2002

[As amended vide Notification No. 15/2003 dated 10/7/2003]

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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (90) of sub-section (1) of section 65 of the said Act provided to a developer or units of Special Economic Zone by any service provider for the purposes of development, operation and maintenance of Special Economic Zone, or for setting up Special Economic Zone unit or for manufacture of goods by the Special Economic Zone unit, from the whole of the service tax leviable thereon under section 66 of the said Act subject to the following conditions, namely:-

(i) the developer or unit of a Special Economic Zone has been granted permission an authorisation by the Development Commissioner to develop, operate and maintain or establish the unit in the Special Economic Zone;

(ii) the said taxable service has been authorised to be rendered by the service provider, by a Committee headed by ¹[Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be], having jurisdiction over the said Special Economic Zone;

(iii) the developer or unit of a Special Economic Zone, shall maintain proper account of receipt and utilisation of said taxable services, and submit quarterly statement to the ¹[Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be], having jurisdiction over the concerned Special Economic Zone, in such form, as may be specified by him from time to time.

Explanation - For the purposes of this notification "Special Economic Zone" means the Special Economic Zone as notified by the Government of India in the Ministry of Commerce and Industry.

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Note :

1. For the words "Chief Commissioner of Central Excise", the words "Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be," has been substituted vide Notification No. 15/2003 dated 10/7/2003