Sez service tax notification 12/2013 st 01.07.2013

This query is : Resolved

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)
Follow

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

Message likes : 1 times

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 online

Aashok Kumar Sharma online

(Expert)
Follow

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**.

---

## ✅ **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?

---

## 📌 **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.

---

## 🧾 **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* **Superseded** Notification 40/2012-ST.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.

---

### 📄 **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.

---

## ✔️ **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**.

---

## 📌 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.

---

## ✅ 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.

---

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!

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now