Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Transport agency's bundled services disqualify it...     TaxTMI    Income Tax Assessment Notice Issued by...     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Rectification: Show Cause Notice quashed for period...     TaxTMI    Investor locked into long-term capital gains bonds;...     TaxTMI    Funds received by assessee overlooked during...     TaxTMI    Cash deposits explained through VAT returns, cash...     TaxTMI    Customs duty dispute: Imported goods classified as...     TaxTMI    Appointment of adjudicator for corporate penalties...     TaxTMI    Undisclosed investments, agricultural land...     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    Excessive transport expenses deduction and TDS...     TaxTMI    Bank penalized for delayed reporting of high-value...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Benefit of ab initio exemption - SEZ units - Notification No.12 ...

Case Laws     Service Tax

July 24, 2015

Benefit of ab initio exemption - SEZ units - Notification No.12 of 2013 - Mere issuance of Form A2 would not absolve the petitioner unit of its liability to pay the service tax and cesses along with interest on delayed payment, if it is subsequently found that the petitioner unit has not used the services exclusively for the authorized operations as per the undertaking, in Form A1 - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue...

  2. Seeks to amend notification No. 12/2013- ST, dated the 1st July, 2013 so as to allow refund of Swachh Bharat Cess paid on specified services used in an SEZ - Notification

  3. Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under...

  4. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

  5. Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR...

  6. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

  7. The Department of Commerce (DoC) has issued clarifications regarding the newly inserted SEZ Rule 11B, notified on 6.12.2023, which allows the setup of non-SEZ IT/ITES...

  8. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

  9. Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed...

  10. Exemption to SEZ unit - authorised operations in a SEZ - Validity of conditions imposed - Board of approval refused to issue of Forms A1 and A2 on the ground that these...

  11. Applicability of Notification No. 43/2015-20 dated 05.11.2018 to SEZ units-reg.

  12. Seeks to amend notification No. 12/2013- ST, dated the 1st July, 2013 so as to inter alia allow refund of Krishi Kalyan Cess paid on specified services used in an SEZ -...

  13. Exemption to Government Companies under section 462 of CA, 2013 - Notification

  14. Exemption to Private Companies under section 462 of CA, 2013 - Notification

  15. Exemption to Section 8 Companies under section 462 of CA, 2013 - Notification

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Stock damaged in recent floods
F: GST on Solar Plant
A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...
A: Difference between “License” and “Royalty”
A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
F: Transfer of ITC without filing ITC-02
F: assessment order
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
H: Revision: Hospital receipts verified, partial refunds & fees paid subs...
F: ITC Issue in case of Acqusition of Company in Insolvency
H: Goods matched documents like e-way bill and invoices; detention order ...
H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...
H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...
H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...
H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...
H: Building sale value can't determine depreciation; actual consideration...
H: Loan to equity conversion attracts income tax on excess share premium ...
H: Property purchase: Joint owners pay via banking channels before regist...
H: Tax exemption limit for leave encashment: Local authorities' employees...
H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...
H: Cash found in lockers linked to temple trust and educational foundatio...
H: Microphone Tech Classification: Functionality Over Technology.
H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.
H: Claim for performance pay not an operational debt under IBC; Multiple ...
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...