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TMI BlogRegarding SEZ – Service Tax RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... eceived seeking clarification on certain doubts. These doubts and clarifications are as follows: QUESTIONS CLARIFICATIONS 1. To claim the refund arising out of service tax paid under section 66A, no proforma is prescribed in the notification; how to claim it. In the notification, there is no difference in treatment of service tax paid under section 66 and section 66A of Finance Act, 1994. Where refund arises, Table - A, in Form A-2 can be used for making a refund claim. 2. (i) In the notification, what is the treatment for service tax paid on taxable services which do not fall in the category of "wholly consumed services", and also are not 'shared services'. Is refund available. (ii) Whether in the case of category (iii) services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorised operations, as they satisfy the following criteria: (i) Invoice is raised in the name of the SEZ Unit/Developer or in the invoice, it is mentioned that the taxable services are supplied to the SEZ Unit/Developer for the authorised operations; (ii) Such services are approved by the 'Unit Approval Committee(UAC)', as required for the authorised operations; (iii) Receipt and use of such services in the authorised operations are accounted for in the books of accounts of the SEZ Unit/Developer. 3. Meaning of the expression 'who does not own or carry on any business other than the operations in the SEZ' appearing in paragraph 2(a)(iii) of the notification, which creates a difference between 'standalone' and 'non-standalone' SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Developer for business record or for production to the jurisdictional Central Excise/Service Tax authorities, if need be, for any verification; a copy has to be retained by SEZ Specified Officer; self-attested photocopies of the Declaration can be submitted to service provider to avail upfront exemption, subject to fulfillment of other conditions mentioned in the notification. 6. Meaning of the expression "total turnover" found in paragraph 2(d) of the notification is not clear: whether it refers to turnover of SEZ Unit or the entity (including DTA and SEZ Unit). This may be clarified. Total turnover includes turnover of DTA Unit and also export turnover of SEZ Unit. This is the way to calculate proportionate refund. Table-C in Form A-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsolidated refund claim can be filed, provided separate accounts are maintained for receipt and use of services for the authorised operations in SEZ Unit. 10. Whether certified copies of invoices can be used for claiming refund, if originals are needed for other statutory purpose; Whether on the basis of single invoice, one can claim proportionate refund for SEZ Unit and balance as cenvat credit. In terms of the notification, original invoices are needed for claiming refund; after receiving the refund, originals can be taken back on submission of copies certified by Chartered Accountant. On a single invoice, if proportionate refund (by SEZ Unit) and cenvat credit (by DTA Unit) needs to be obtained, then also similar system shall be foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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