17 July 2013
we are in sez unit and one of our unit is in dta. DTA unit is having ST no. and Excise no. But our unit(sez) does not have ST o. after notificatio 12/2013 st service receiver have to give declaration to service provider in Form A-1 and also file qtrly statement in A-3 for claiming ab initio exemption.
All this thing require service tax no. for sez unit. we dont have this.
should we apply for service tax no.?
parties are demanding Form A-1 and without ST no. is it possible?
It will added one new department compliance (ST) to sez.
19 July 2013
Since you are having the registration, you can have the option as centralized registration if you have having the centralized accounting, so in the said certificate you can add unit of SEZ. If you are not having the centralized account and both DTA and SEZ are seperate it is better to take new service tax registration. Secondly you have to apply in Form A-1 and based on that dept will give you form A-2, said A-2 form you have to send to party for exemption. For more see the notification no. 12/2013 st dt 1-7-13.
26 July 2013
thank for valuable reply... as per my understanding sez unit will have to take service tax no. and based on A-2 form service tax exemption will be given.
if A-2 form is not given or party name is not mentioning in A-2 then party can charge service tax even in sez.
27 July 2013
for to obtain the A-2, you have to apply in form A-1, in form A-1 you have to give the data from whom you receive the service. You have to provide the Form A-2 to service provider, if service provider will not receive the Form A-2 then he has to charge the service tax and you will have to take the refund.
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