25 November 2014
The SEZ units are exempted from paying service tax on specified services,if those services are used EXCLUSIVELY for the authorised operations of the SEZ unit. For this the SEZ unit needs to apply to the AC/DC of Central Excise a declaration in Form A-1,verified by the specified officer of SEZ listing those specified services. The AC/DC of CE shall issue a authorisation in Form A-2 to the SEZ unit. A copy of authorisation needs to be given to the service provider to get services without payment of service tax.
For detailed procedure please refer Notification no.12/2013,Service Tax
CAclubindia
