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TMI BlogSEZ - Form A1 Submission requirementX X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ - Form A1 Submission requirement X X X X Extracts X X X X X X X X Extracts X X X X ..... oint 2 (c) to obtain the benefit of exemption under the said notification and after that the service provider will take that form and will not charge service tax on there billing to SEZ unit or there is no need to give the Form A-1 by such SEZ unit ? Reply By sv bhasker: The Reply: Sir, The notification no 17/2011 ST exempts services received by SEZ unit in two ways. 1. Exemption by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund of service tax paid. The SEZ unit cliams refund from jurisdictional CE Authorities, after paying the tax billed to them by service provider. 2. Exemption from payment of service tax in respect of services consumed within the SEZ. These are of three types (a) Services done for property located in SEZ and those listed in Rule 3,category(i) of Export odf Services Rules and (b) where servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are performed ie in SEZ , Rule 3 category (ii). (c) Whether service receipent SEZ unit, does not have any other business other than in SEZ. If so give Form A-1 duly certified by the specified officer in SEZ and claim exemption from payment of Servie Tax. So, it is important to mention the nature of service provided by your client to decide whther he is elible for refund method of exemption o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r straight exemption.
It may be noted that exemption is availble to authorised operations that are duly approved only. X X X X Extracts X X X X X X X X Extracts X X X X
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