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TMI BlogAmendment in Notification No.12/2013 - Exemption on services provided to SEZ authorised operationsX X X X Extracts X X X X X X X X Extracts X X X X ..... -Service Tax New Delhi, the 11th July, 2014 G.S.R . 476 (E) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) , read with sub-section (3) of section 95 of Finance (No.2), Act, 2004 (23 of 2004) and sub-section (3) of section 140 of the Finance Act, 2007 (22 of 2007 ), the Central Government, being satisfied that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) shall be valid from the date of verification of Form A-1 by the Specified Officer of the SEZ: Provided that if the Form A-1 is not submitted by the SEZ Unit or the Developer to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction, as the case may be, within fifteen days of its verification by the Specified Officer of the SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider immediately on receipt of such authorisation: Provided further that if the SEZ Unit or the Developer does not provide a copy of the said authorisation to the provider of specified services within a period of three months from the date when such specified services were deemed to have been provided in terms of the Point of Taxation Rules, 2011, the service provider sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table, for sub-heading of column(4), the following sub-heading shall be substituted, namely:- Service Tax Registration No. (Not applicable if specified service is covered under full reverse charge) ; (b) after item B, the following item shall be inserted, namely:- C: The authorisation is valid with effect from . [refer condition at S.No.3( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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