Sez service tax notification 12/2013 st 01.07.2013

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Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2013 We have obtained Form A-1 under notification 40/2012 for services received before 30th June 2013.As per Notification 12/2013 ST. we need Form A-2 for services pertaining to period after 01.07.2013.Can we require fresh Form A-1 under the Notification 12/2013 ST. for which we already taken Form A-1 under earlier notification i.e. 40/2012. Please clarify….

@VaibhavJ

@VaibhavJ (Expert)
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14 August 2013 Hi,

While issuing form A-1 it is not mentioned under which notification same is issued so it remains valid until if its issued for specific period.

Thanks//Vaibhav

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Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2013 Sir,

Form A-1 issued under Notification 40/2012.
New Notification 12/2013 is Supersede to previous one from 01.07.2013.
Isn't it meaning that Form A-1 issued under 40/2012 is valid for specific period i.e. up-to 30th June 2013?

Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2013 Waiting for any reply for avoid the confusion.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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25 July 2025 Great that you’ve brought up this important compliance point. Let’s clarify it fully — especially the transition from **Notification No. 40/2012-ST** to **Notification No. 12/2013-ST**, which came into effect on **01.07.2013**.

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## ✅ **Your Query (Summarized):**

* You received **Form A-1** under **Notification 40/2012-ST**, valid for services **received up to 30.06.2013**.
* From **01.07.2013**, new **Notification 12/2013-ST** applies.
* You are asking:

> Do we need to obtain **a fresh Form A-1** under **Notification 12/2013-ST**, or does the old one remain valid?

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## 📌 **Short Answer:**

> ✅ **Yes**, you need to obtain a **fresh Form A-1** under **Notification No. 12/2013-ST**, even if you had already taken Form A-1 earlier under Notification 40/2012-ST.

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## 🧾 **Explanation:**

### 🔄 **Transition of Notifications:**

1. **Notification No. 40/2012-ST** (effective 20.06.2012):

* Allowed **exemption by refund route** for specified services used in SEZ.
* Required the SEZ unit/developer to obtain **Form A-1** and **issue Form A-2** to service providers.

2. **Notification No. 12/2013-ST** (effective 01.07.2013):

* **Superseded** Notification 40/2012-ST.
* Introduced minor procedural and documentary changes.
* Still used **Form A-1 and A-2**, but now governed under this new notification.

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### 📄 **Form A-1 Validity:**

* The **Form A-1 issued under Notification 40/2012-ST is valid only for the period during which that notification was in force**, i.e., **until 30.06.2013**.
* Since Notification 12/2013-ST is **a new legal framework**, it requires a **fresh Form A-1** even if content seems similar.

> 🔁 **Regulatory logic**: When a new notification supersedes an earlier one, you must comply with the **new procedural requirements** — including re-issuance of authorizations or declarations.

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## ✔️ **What You Should Do:**

1. Apply for a **new Form A-1** under **Notification No. 12/2013-ST** from the **SEZ Approval Committee / Specified Officer**.
2. Based on the new Form A-1, issue updated **Form A-2** to your service providers for services used **on or after 01.07.2013**.
3. Maintain both sets of Forms for:

* **Refund applications**, and
* **Service tax audits or queries**.

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## 📌 Additional Notes:

* **Form A-1** doesn't mention the notification number, but your **application** and **approval date** determine its governing law.
* **Refunds for services used after 01.07.2013** cannot be claimed under Notification 40/2012-ST.
* **Timely renewal of Form A-1** helps avoid denial of exemption/refund later.

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## ✅ Conclusion:

> Yes, you need a **fresh Form A-1 under Notification 12/2013-ST** for services received on or after **01.07.2013**, even if you had already obtained Form A-1 under the earlier Notification 40/2012-ST.

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Let me know if you'd like a **draft of the application letter for Form A-1** or a **checklist of documents** needed — happy to help!

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