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TMI BlogRefund of service tax paid on taxable services which are provided in relation to the authorised operations in a Special Economic Zone - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... No.354/163/2006-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** Room No.153, North Block, New Delhi , the May 20, 2009 . Subject: Refund of service tax paid on taxable services taxable services which are provided in relation to the authorised operations in a Special Economic Zone - Reg. Notification No.9/2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by way of refund would be limited to situations only when taxable services provided to SEZ are consumed partially or wholly outside SEZ. 3. In cases where refund needs to be claimed, notification No. 15/2009-Service Tax, dated 20.05.2009 provides for certain conditions. One of the conditions is that the Assistant / Deputy Commissioner should satisfy himself that the said services have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to sanction and pre-audit of refund / rebate claims, shall apply mutatis mutandis to cases where the individual refund claim amount exceeds Rs.5 lakh under the said notification. 7. As regards the issues relating to jurisdiction for the purposes of refund of service tax, STC code to be issued to the developer or unit of a SEZ and document evidencing payment of service tax, Board's Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re advised to put in place a system of review and monitoring of disposal of refund claims filed and disposed within the prescribed time limits. 10. Any difficulty faced in implementing the above provisions may be immediately brought to the notice of the undersigned. (J. M. Kennedy) Director (TRU) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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