[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINAR Y, PART II, SECTION 3, SUB-SECTION (i)]
Government ofIndia
Ministry ofFinance
(Department ofRevenue)
Notification No. 12 / 2013-Service Tax
New Delhi, the 1
st
July, 2013
G.S.R.......(E).-In exerciseof the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) readwith sub-section 3 of section 95 of Finance
(No.2), Act, 2004 (23 of2004) and sub-section 3 of section 140 of the Finance Act, 2007 (22of 2007) and in supersession of the notification of the Government of India inthe Ministry of Finance (Department
of Revenue), No. 40/2012-Service T ax,dated the 20th June, 2012, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 482 (E),dated the 20th June, 2012,
except as respects things done or omitted to be donebefore such supersession, the Central Government, on being satisfied that it isnecessary in the public interest so to do, hereby exempts the services on which
service tax is leviable under section 66B of the said Act, received by a unitlocated in a Special Economic Zone (hereinafter referred to as SEZ Unit) or Developer of SEZ ( hereinafter referred to asthe
Developer) and used for the authorised operationfrom the whole of the service tax, education cess,and secondary and higher education cess leviablethereon.
2. Theexemption shall be provided by way of refund of service tax paid on thespecified services received by the SEZ Unit or the Developer and used for the authorised operations:
Provided that where the specified services received by the SEZ Unit or theDeveloper are used exclusively for the authorisedoperations, the person liable to pay service tax has the option not to pay theservice
taxabinitio, subject to the conditions and procedure asstated below .
3. This exemption shall be given effect to in thefollowing manner:
(I) TheSEZ Unit or the Developer shall get an approval by the Approval Committee ofthe list of the services as are required for the authorisedoperations (referred to as the 'specified services' elsewhere in the
notification) on which the SEZ Unit or Developer wish to claim exemption fromservice tax.
(II) The ab-initio exemption on the specified servicesreceived by the SEZ Unit or the Developer and used exclusively for the authorised operation shall be allowed subject to thefollowing procedure and
conditions, namely:-
(a) the SEZ Unit or the Developer shall furnish a declaration inForm A-1, verified by the Specified Officer ofthe SEZ, along with the list of specified services in terms of condition (I);
(b) on the basis of declaration made in Form A-1, an authorisation shall be issued by the jurisdictional DeputyCommissioner of Central Excise or Assistant Commissioner of Central Excise, asthe case may be
to the SEZ Unit or the Developer, in Form A-2;
(c) the SEZ Unit or the Developershall provide a copy of said authorisation to theprovider of specified services. On the basis of the said authorisation,the service provider shall provide the specified services to
the SEZ Unit or theDeveloper without payment of service tax;
(d) the SEZ Unit or the Developer shall furnish to thejurisdictional Superintendent of Central Excise a quarterly statement, in Form A-3, furnishing the details of specified services received by it without
payment of service tax;
(e) theSEZ Unit or the Developer shall furnish an undertaking, in Form A-1, that incase the specified services on which exemption has been claimed are notexclusively used for authorised operation or were
found not to have been used exclusively for authorisedoperation, it shall pay to the government an amount that is claimed by way ofexemption from service tax and cesses along withinterest as applicable on
delayed payment of service tax under the provisionsof the said Act read with the rules madethereunder .
(III) The refund of service tax on (i) the specifiedservices that are not exclusively used for authorisedoperation, or (ii) the specified services on which ab-initio exemption is admissible but not claimed, shall be
allowed subject to thefollowing procedure and conditions, namely:-
(a) the service taxpaid on the specified services that are common to the authorisedoperation in an SEZ and the operation in domestic tarif f area [DTA unit(s)] shallbe distributed amongst the SEZ Unit or the
Developer and the DTA unit (s) inthe manner as prescribed in rule 7 of the Cenvat Credit Rules. For the purposeof distribution, the turnover of the SEZ Unit or the Developer shall be takenas the turnover of
authorised operation during therelevant period.
(b) the SEZ Unit orthe Developer shall be entitled to refund of the service tax paid on (i) thespecified services on which ab-initio exemption is admissible but not claimed,and (ii) the amount distributed to it in
terms of clause (a).
(c) the SEZ Unit or Developer who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) orthe rules made thereunder , or the said Act or the rules made thereunder, shallfile the claim for
refund to the jurisdictional Deputy Commissioner of CentralExcise or Assistant Commissioner of Central Excise, the as the case may be, inForm A-4;
(d) the amount indicated inthe invoice, bill or , as the case may be, challan, onthe basis of which this refund is being claimed, including the service taxpayable thereon shall have been paid to the person liable to
pay the servicetax thereon, or as the case may be, the amount of service tax payable underreverse char ge shall have been paid under the provisions of the said Act;
(e) the claim forrefund shall be filed within one year from the end of the month in which actualpayment of service tax was made by such Developer or SEZ Unitto the registered serviceprovider or such
extended period as the Assistant Commissioner of Central Exciseor the Deputy Commissioner of Central Excise, as the case may be, shall permit;
(f) the SEZ Unit or the Developershall submit only one claim of refund under this notification for everyquarter:
Explanation.- For the purposes of this notification "quarter" meansa period of three consecutive months with the first quarter beginning from 1st April of every year, second quarter from 1st July, third quarter
from 1st October and fourth quarter from 1st January of every year.
(g) the SEZ Unitor the Developer who is not so registered under the provisions referred to in clause(c), shall, before filing a claim for refund under this notification, make anapplication for registration under
rule 4 of the Service Tax Rules, 1994.
(h) if there are morethan one SEZ Unit registered under a common service tax registration, a commonrefund may be filed at the option of the assessee.
(IV) TheSEZ Unit or Developer , who intends to avail exemption or refund under thisnotification, shall maintain proper account of receipt and use of the specifiedservices, on which exemption or refund is
claimed, for authorisedoperations in the SEZ.
4. Where anysum of service tax paid on specifiedservices is erroneously refunded for any reason whatsoever , such service taxrefunded shall be recoverable under the provisions of the said Act and therules
made there under, as if it is recovery of service tax erroneouslyrefunded;
5. Notwithstanding anything contained in this notification, SEZUnit or the Developer shall have the option not to avail of this exemption andinstead take CENV AT credit on the specified services in accordance
with the CENVATCredit Rules, 2004.
6. Words and expressions used in thisnotification and defined in the Special Economic Zones Act, 2005 (28 of 2005)or the rules made thereunder , or the said Act, or the rules made there under shallapply , so
far as may be, in relation to refund of service tax under thisnotification as they apply in relation to a SEZ.
7. This notification shall come into force on the date of its publication inthe Gazette of India
[F.No.B1/6/ 2013-TRU]
(AkshayJoshi)
Under Secretary to the Governmentof India
FORM A-1
[Refer condition at S. No. 3 (II)(a)]
Declaration by the SEZ Unit or Developer for availing ab initio exemption under
notification No.12/2013- Service Tax dated 1
st
July, 2013
1. Name of the SEZ Unit/Developer:
2. Addresses with telephone and Email:
3. Permanent Account Number (PAN) of the SEZ Unit/Developer:
4. Import and Export Code Number:
5. Jurisdictional Central Excise/Service Tax Division:
6. Service Tax registration number / Service Tax code / Central Excise
registration number:
7. Declaration: I/We hereby declare that-
(i)The information given in this application form is true, correct and complete in
every respect and I am authorised to sign on behalf of the SEZ Unit/Developer;
(ii)I/We maintain proper account of specified services, as approved by the
Approval Committee of SEZ, received and used for authorised operations in
SEZ; I/we shall make available such accounts and related records, at all
reasonable times, to the jurisdictional Central Excise officers for inspection or
scrutiny.
(iii)I/We shall use/have used specified services for authorised operations in the
SEZ.
(iv)I/We declare that we do not own or carry on any business other than the
operations in SEZ [where this item is not applicable, declaration may be submitted after
striking out the inapplicable portion];
OR
I/We declare that we also own/ carry on any business in domestic tariff area
as per the details furnished below:
Table I
S.
No.
Name of the unit
owned in DTA
Output services
provided by DTA Unit
Goods manufactured
by the DTA unit
(v)I/We are aware that the declaration is valid only for the purpose specified in
notification 12/2013-Service Tax dated 1
st
July, 2013 and is subject to fulfillment
of conditions.
(vi) I/We intend to claim ab initio exemption on the specified services mentioned
in the following Table:
Table II
Sl.No.
Specified service(s) to be
received for the
authorised operation
Details of service provider(s) who
provide(s) the specified service(s), for SEZ
authorised operations
Name and address
Service Tax
registration
No./(“self” in case
of service on which
service tax is paid
on reverse charge)
(1) (2) (3) (4)
(vii) I/We undertake that in case the services on which exemption has been claimed
were not exclusively used for authorised operation or were found not to have
been used exclusively for authorised operation, we shall pay to the government
an amount that is claimed by way of exemption from service tax along with
interest as applicable on delayed payment of service tax under the provisions of
the said Act read with the rules made thereunder.
Signature and name of authorised person with stamp
Date:
Place:
I have verified the above declaration; it is correct
Signature, date and stamp of the Specified Officer of the SEZ Unit /Developer
(Specified Officer shall retain a copy of the verified declaration, for the purpose of
record)
FORM A-2
[Refer condition at S. No. 3 (II)(b)]
Authorisation for procurement of services by a SEZ Unit/Developer for authorised
operations under notification No.12/2013- Service Tax dated 1
st
July, 2013
A: Details of SEZ Unit/Developer:
1. Name of the SEZ Unit/Developer:
2. Address of the SEZ Unit/Developer with telephone and email:
3. Permanent Account Number (PAN) of the SEZ Unit/Developer:
4. Import and Export Code Number:
5. Jurisdictional Central Excise/Service Tax Division:
6. Service Tax registration number / Service Tax Code/Central Excise
registration number:
B: The details of specified services that the SEZ Unit/Developer is authorised to
procure in terms of declaration furnished by the SEZ Unit/Developer
Sl.No.
Specified service(s) to be
received for the
authorised operation
Details of service provider(s) who provide(s) the
specified service(s), for SEZ authorised
operations
Name and address
Service Tax
registration No.
(1) (2) (3) (4)
(Signature and the stamp of the jurisdictional Deputy Commissioner of Central Excise
/Assistant Commissioner of Central Excise)
Phone No:
Fax No.:
FORM A-3
[Refer condition at S. No. 3 (II)(d)]
Quarterly return to be furnished by the SEZ Unit/Developer furnishing the details of
services procured without payment of service tax in terms of the notification No.
12/2013-Service Tax dated 1
st
July, 2013
For the Quarter: April-June/Jul-Sep/Oct-Dec/Jan-March Year:
[Tick the appropriate quarter]
1. Name of the SEZ Unit/Developer:
2. Address of the SEZ Unit/Developer with telephone and email:
3. Permanent Account Number (PAN) of the SEZ Unit/Developer:
4. Import and Export Code Number:
5. Jurisdictional Central Excise/Service Tax Division:
6. Service Tax Registration Number / Service Tax Code / Central Excise
registration number:
7. We have procured the services as per the details below without payment of
service tax in terms of notification No. 12/2013-Service Tax dated 1
st
July, 2013
TABLE
S.
No.
Description of
taxable service
Name and
address of
service
provider
Registration of
service
provider
Invoice
No.
Date Value of
service
Service
tax + cess
amount
claimed as
exemption
(1) (2) (3) (4) (5) (6) (7) (8)
Signature and name of authorised person with stamp
Date:
Place:
FORM A-4
[Refer condition at S. No. 3 (III)(c)]
Application for claiming refund of service tax paid on specified services used for
authorised operations in SEZ under notification No.12/2013- Service Tax dated 1
st
July, 2013
To
The Assistant/Deputy Commissioner of Central Excise/Service Tax
___________ Division, _______ Commissionerate
Sir,
I /We having details as below,-
(i) Name of the SEZ Unit/Developer:
(ii) Address of the SEZ Unit/Developer with telephone and email:
(iii) Address of the registered/Head Office with telephone and email:
(iv) Permanent Account Number (PAN) of the SEZ Unit/Developer:
(v) Import and Export Code Number:
(vi) Jurisdictional Central Excise/Service Tax Division:
(vii) Service Tax Registration Number/Service Tax Code / Central Excise
registration number:
(viii) Information regarding Bank Account (Bank, address of branch, account
number) in which refund amount should be credited/to be deposited:
(ix) Details regarding service tax refund claimed:
claim refund of Rs.................. (Rupees in words) as per the details furnished in the Table I
and Table II below for the period from____________ to______________.
(A) Refund of service tax in respect of service tax paid on specified services exclusively
used for the authorised operations in SEZ, as approved by the Approval Committee of
the _________ SEZ [ Rupees____________] as per the details below
Table-I
S.
No.
Description of
taxable service
Name and
address of
service
provider
STC No. of
service provider
(Indicate “ self” if
reverse charge
applies to the
specified service)
Invoice*
No.
Date Value of
service
Service
tax
+cesses
paid
(1) (2) (3) (4) (5) (6) (7) (8)
Total amount claimed as refund
*Certified copies of documents are enclosed.
(B) Refund on respect of service tax paid on specified services other than the services
used exclusively for authorised operation (used partially for the authorised operations
of SEZ Unit/Developer), as approved by the Approval Committee of the _________ SEZ
[Rupees ____________].
Table-II
S.
No.
Descriptio
n of
taxable
service
Name
and
address
of service
provider
STC No.
of service
provider
Invoice*
No.
Date Value
of
service
Service
tax +
cess
Amt
Amount
distributed
to the SEZ
Unit/Devel
-oper out
of the
amount
mentioned
at column
No. (8)
Document*
under which
amount
mentioned at
column (9) was
distributed to
the SEZ
Unit/Developer
(Claimed as
refund)
No. Date
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Total Amount
*Certified copies of documents are enclosed
2. (i) The turnover of the authorised operation of the SEZ Unit/Developer in the
previous financial year:________________________;
(ii) Turnover of the DTA operations in the previous financial year:____________
3. I/We Declare that-
(i) information given in this application for refund is true, correct and complete in
every respect and that I am authorised to sign this application for refund of service tax;
(ii) the specified services, as approved by the Approval Committee of SEZ, on which
exemption/refund is claimed are actually used for the authorised operations in SEZ;
(iii) we have paid the service tax amount along with the cesses, being claimed as refund
vide this application, to the service provider;
(iv) refund of service tax has not been claimed or received earlier, on the basis of above
documents/information;
(v) we have not taken any CENVAT credit under the CENVAT Credit Rules, 2004 of the
amount being claimed as refund;
(vi) proper account of receipt and use of the specified services on which
exemption/refund is claimed, for the authorised operations in the SEZ, is maintained
and the same shall be produced to the officer sanctioning refund, on demand.
Signature and name (of proprietor/managing partner/ person authorised by
managing director of the SEZ Unit/Developer) with complete address, telephone
and e-mail.
Date: Place:
