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TMI BlogSERVICE TAX - SEZ – procedural simplification: [changes to have immediate effect] - THE FINANCE (No. 2) BILL, 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX - SEZ – procedural simplification: [changes to have immediate effect] - THE FINANCE (No. 2) BILL, 2014 - News and Press Release Dated:- 13-7-2014 - News - SEZ procedural simplification : [changes to have immediate effect]. To be provided that the Central Excise Officer would issue Form A-2, within fifteen days from the date of receipt of Form A-1. Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption would be available from the date when list of service on which SEZ is entitled to upfront exemption is endorsed by the authorised officer of SEZ in Form A-1, provided Form A-1 is furnished to the jurisdictional Central Excise Officer within fifteen days of its verification. If furnished later, exemption would be available from the date on which Form A-1 is so furnished. Pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng issuance of Form A-2, exemption will be available subject to condition that authorization issued by the Central Excise officer will be furnished to service provider within a period of three months from provision of service. As regards services covered under reverse charge, the requirement of furnishing service tax registration number of service provider shall be dispensed with. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A service shall be treated as exclusively used for SEZ operations if the recipient of service is a SEZ unit or developer, invoice is in the name of such unit/developer and the service is used exclusively for furtherance of authorized operations in the SEZ. See:- Exemption on services provided to SEZ authorised operations - Notification No. - 12/2013 Dated - July 1, 2013 (As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended) See:- Exemption on services provided to SEZ authorised operations - Notification No. - 12/2013 Dated - July 1, 2013 [As Amended] - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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