Procedure of service tax refund/exemption to SEZ-reg.

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..... ners of Central Excise and Service Tax (All). Madam/Sir, Subject: Procedure of service tax refund/exemption to SEZ-reg. Certain representations have been received through Ministry of Commerce raising the issue that SEZ unit or developer has to approach two authorities (the SEZ authority and with the Jurisdictional Service Tax authority) for upfront exemption under notification No. 12/2013 dated .....

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..... 12/2013 dated 01.07.2013 as amended does not put any restriction in this regard. 3. Accordingly the field formations should not object if such requests/intimations are routed through the specified officer in the SEZ. Dr. Abhishek Chandra Gupta (Technical Officer, TRU) Copy to: 1. Director General (Service Tax), Director General (Audit). 2. Director General (Export Promotion). 3. Joint Secr .....

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