Notification No.7/
2014-Service Tax, [F.No.
334/15/ 2014-TRU], dated 11th
July, 2014
Seeks to amend notification No.12/2013-ST dated 1st July, 2013,
relating to exemption from service tax to SEZ Units or the Developer.
G.S.R…….(E).–In exercise of the
powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32
of 1994), read with sub-section (3) of section 95 of Finance (No.2), Act, 2004
(23 of 2004) and sub-section (3) of section 140 of the Finance Act, 2007 (22 of
2007), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No.12/2013-Service Tax, dated the 1st July,2013, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 448 (E), dated the 1st July, 2013, namely:-
In the said notification,–
(i) in paragraph 3, in sub-paragraph (II),–
(A) in clause (b), after the words,
letter and figure “in Form A-2”, the words, letter and figure “within fifteen
working days from the date of submission of Form A-1” shall be inserted;
(B) after clause (b), the following
clause shall be inserted, namely:-
“(ba) the
authorisation referred to in clause (b) shall be valid from the date of
verification of Form A-1 by the Specified Officer of the SEZ:
Provided that if
the Form A-1 is not submitted by the SEZ Unit or the Developer to the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central Excise having
jurisdiction, as the case may be, within fifteen days of its verification by
the Specified Officer of the SEZ, the authorisation shall be valid from the
date on which it is submitted;”;
(C) for clause (c), the following
clause shall be substituted, namely:-
“(c) the SEZ
Unit or the Developer shall provide a copy of the said authorisation to the
provider of specified services, where such provider is the person liable to pay
service tax and on the basis of the said authorisation, the service provider
may provide specified services to the SEZ Unit or the Developer without payment
of service tax:
Provided that
pending issuance of said authorisation, the provider of specified services may,
on the basis of Form A-1, provide such specified services, without payment of
service tax, and the SEZ Unit or the Developer shall provide a copy of
authorisation to the service provider immediately on receipt of such
authorisation:
Provided further
that if the SEZ Unit or the Developer does not provide a copy of the said
authorisation to the provider of specified services within a period of three
months from the date when such specified services were deemed to have been
provided in terms of the Point of Taxation Rules, 2011, the service provider
shall pay service tax on specified services so provided in terms of the first
proviso.”;
(D) in clause (e), the following
Explanation shall be inserted, namely:-
“Explanation.–
For the purposes of this notification, a service shall be treated as used
exclusively for the authorised operations if the service is received by the SEZ
Unit or the Developer under an invoice in the name of such Unit or the
Developer and the service is used only for furtherance of authorised operations
in the SEZ.”;
(ii) in Form A-1, in Table II, for sub-heading of column(4), the
following shall be substituted, namely:-
“Service Tax
Registration No. (Not applicable if specified service is covered under full
reverse charge)”;
(iii) in Form A-2,-
(a) in item B, in the Table,
for sub-heading of column(4), the following sub-heading shall be substituted,
namely:-
“Service Tax
Registration No. (Not applicable if specified service is covered under full
reverse charge)”;
(b) after item B, the following
item shall be inserted, namely:-
“C: The
authorisation is valid with effect from …………….
[refer condition
at S.No.3(II)(ba)]”;
(iv) in Form A-3, in the TABLE, for
column heading of column (4), the following column heading shall be substituted
namely:-
“Service Tax
Registration No. (Not applicable if specified service is covered under full
reverse charge)”.
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