[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 40 / 2012-Service Tax
New Delhi, the 20th June, 2012
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) (hereinafter referred to as the said Act)
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) and in
supersession of the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 17/2011-Service Tax, dated the 1st March,
2011, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R.174(E), dated the 1st March, 2011, except as
respects things done or omitted to be done before such supersession, the
Central Government, on being satisfied that it is necessary 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 unit located in a Special
Economic Zone (hereinafter referred to as SEZ) or Developer of SEZ and used for
the authorised operations, from the whole of the service tax, education cess
and secondary and higher education cess leviable thereon.
2.
The exemption contained in this notification shall be subject to the following
conditions, namely:-
(a)
the exemption shall be provided by way of refund of service tax paid on the
specified services received by a unit located in a SEZ or the developer of SEZ
and used for the authorised operations:
Provided
that where the specified services received in SEZ and used for the authorised
operations are wholly consumed within the SEZ, the person liable to pay service
tax has the option not to pay the service tax ab initio instead of the SEZ unit or the developer
claiming exemption by way of refund in terms of this notification.
Explanation.-
For the purposes of this notification, the expression "wholly
consumed" refers to such specified services received by the unit of a SEZ
or the developer and used for the authorised operations, where the place of
provision determinable in accordance with the Place of Provision of Services
Rules, 2012(hereinafter referred as the POP Rules) is as under:-
(i)
in
respect of services specified in rule 4
of the POP Rules, the place where the services are actually performed is within
the SEZ ; or
(ii)
in
respect of services specified in rule 5 of the POP Rules, the place where the
property is located or intended to be located is within the SEZ; or
(iii)
in
respect of services other than those falling under clauses (i) and (ii), the recipient does not own or carry on any
business other than the operations in SEZ;
(b)
where the specified services received by the unit of a SEZ or developer are not
wholly consumed within SEZ, maximum refund shall be restricted to the extent of
the ratio of export turnover of goods and services multiplied by the service
tax paid on services other than wholly consumed services to the total turnover
for the given period to which the claim relates, i.e.,
(Export turnover of goods + Service
tax paid on services
Services
of SEZ Unit/Developer) X other than wholly consumed
Services
(both for SEZ and DTA)
Refund amount = ---
Total
turnover for the period
Explanation.
- For the purposes of condition (b),-
(A) "refund amount" means the maximum
refund that is admissible for the period;
(B) "export turnover of goods" means
the value of final products and intermediate products cleared during the
relevant period and exported;
(C)
"export
turnover of services" means the value of the export service calculated in
the following manner, namely:-
Export
turnover of services = payments received during the relevant period for export
services + export services whose provision has been completed for which payment
had been received in advance in any period prior to the relevant period -
advances received for export services for which the provision of service has
not been completed during the relevant period;
(D)
"total
turnover" means sum total of the value of-
(a)
all
excisable goods cleared during the relevant period including exempted goods, dutiable
goods and excisable goods exported;
(b) export turnover of services determined in
terms of clause (C) and the value of all
other services, during the relevant period;
and
(c)
for the purpose of claiming exemption, the Unit of a SEZ or developer shall
obtain a list of services that are
liable to service tax as are required for the authorised operations approved by
the Approval Committee (hereinafter referred to as the specified services) of
the concerned
SEZ;
(d) for the purpose of claiming ab initio exemption, the unit of a SEZ or developer
shall furnish
a declaration in Form A-1, verified by the Specified Officer of the SEZ, in addition to the list
specified under condition (c); the unit of a SEZ or developer who does not own or carry on any
business other than the operations in SEZ, shall declare to that effect in Form A-1;
a declaration in Form A-1, verified by the Specified Officer of the SEZ, in addition to the list
specified under condition (c); the unit of a SEZ or developer who does not own or carry on any
business other than the operations in SEZ, shall declare to that effect in Form A-1;
(e)
the
unit of a SEZ or developer claiming the exemption shall declare that the
specified services on which exemption and/ or refund is claimed, have been used
for the authorised operations;
(f)
the
unit of a SEZ or developer claiming the exemption by way of refund, should have
paid the amount indicated in the invoice, bill or as the case may be, challan,
including the service tax payable, to the person liable to pay the said tax or
the amount of service tax payable under reverse charge, as the case may be,
under the provisions of the said Act;
(g)
no
CENVAT credit of service tax paid on the specified services used for the
authorised operations in a SEZ has been taken under the CENVAT Credit Rules,
2004;
(h)
no
refund shall be available on services wholly consumed for operations in the
Domestic Tariff Area (DTA) worked out in the same manner as clauses (i) and
(ii) of the explanation to condition (a);
(i) exemption or refund of
service tax paid on the specified services other than wholly
consumed services used for the authorised operations in a SEZ shall not be claimed except under
this notification;
consumed services used for the authorised operations in a SEZ shall not be claimed except under
this notification;
(j)
the unit of a SEZ or developer, who intends to avail exemption and or refund
under this notification, shall maintain proper account of receipt and use of
the specified services on which exemption is claimed, for authorised operations
in the SEZ.
3. The following procedure should be adopted for
claiming the benefit of the exemption contained in this notification, namely:-
(a)
the
unit of a SEZ or developer, who has paid the service tax leviable under section
66B of the said Act shall avail the exemption by filling a claim for refund of
service tax paid on specified services used for the authorised operations;
(b)
the
unit of a SEZ or developer who is registered as an assessee under the Central
Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Act or
the rules made thereunder, shall file the claim for refund to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, having jurisdiction over the SEZ orregistered office or the
head office of the SEZ unit or developer, as the case may be, in Form A-2;
(c)
the
unit of a SEZ or developer who is not so registered under the provisions
referred to in clause (b), shall, before filing a claim for refund under this
notification, file a declaration with the Assistant Commissioner of Central
Excise or the Deputy Commissioner of Central Excise, as the case may be, having
jurisdiction over the SEZ or registered office or the head office of the SEZ
unit or developer, as the case may be, in Form A-3;
(d)
the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, shall, after due verification, allot a service tax
code number to the unit of a SEZ or developer, referred to in clause (c),
within seven days from the date of receipt of the said declaration, in Form
A-3;
(e)
claim
for refund shall be filed, within one year from the end of the month in which
actual payment of service tax was made by such developer or unit, to the
registered service provider or such extended period as the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, shall permit;
(f)
the
refund claim shall be accompanied by the following documents, namely:-
(i)
a
copy of the list of specified services as are required for the authorized
operations in the SEZ, as approved by the Approval Committee; wherever
applicable, a copy of the declaration made in Form A-1;
(ii)
invoice
or a bill or as the case may be, a challan, issued in accordance with the
provisions of the said Act or rules made thereunder, in the name of the unit of
a SEZ or developer, by the registered service provider, along with proof of
payment for such specified services used for the authorised operations and
service tax paid, in original;
(iii)
a
declaration by the unit of a SEZ or developer, claiming such exemption, to the
effect that—
(A)
the
specified services on which refund of service tax claimed, has been used for
the authorized operations in the SEZ ;
(B)
proper
account of the specified services received and used for the authorised
operations are maintained by the developer or unit of the SEZ and the same
shall be produced to the officer sanctioning refund, on demand;
(C)
accounts
or documents furnished by the unit of a SEZ or developer as proof of payment of
service tax claimed as refund, based on the invoice, or bill , or as the case
may be challan issued by the registered service provider indicating the service
tax paid on such specified services, are true and correct in all respects;
(g)
the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, after verifying that,-
(i) the refund claim is complete in all respects;
(ii) the information furnished in Form A-2 and in
supporting documents correctly indicate the service tax involved in the
specified services used for the authorised operations in the SEZ, which is
claimed as refund, and has been actually paid to the service provider,
shall
refund the service tax paid on the specified services;
(h)
a
service provider shall provide the specified services falling under wholly
consumed category, under ab initio exemption
granted by this notification, to a unit of a SEZ or developer, for authorised
operations, subject to the submission of list specified in condition (c) under
paragraph 2 and a declaration in Form A-1;
(i) where any refund of
service tax paid on specified services is erroneously refunded for any
reasons whatsoever, such service tax refunded shall be recoverable under the provisions of the
said Act and the rules made there under, as if it is recovery of service tax erroneously refunded;
reasons whatsoever, such service tax refunded shall be recoverable under the provisions of the
said Act and the rules made there under, as if it is recovery of service tax erroneously refunded;
4.
Words
and expressions used in this notification and defined in the Special Economic
Zones Act, 2005 (28 of 2005) or the rules made thereunder, shall apply, so far
as may be, in relation to refund of service tax under this notification as they
apply in relation to a SEZ.
Explanation.-
For the purposes of this notification, "statutory auditor" refers to
a Chartered Accountant who audits the annual accounts of the unit of a SEZ or
developer for the purposes of the Companies Act, 1956 (1 of 1956) or the Income
tax Act, 1961(43 of 1961).
5.
This
notification shall come into force on the 1st day of July, 2012.
[F. No. 334/1/2012-TRU]
(Rajkumar
Digvijay) Under Secretary to the Government of India
FORM A-6
DECLARATION BY THE UNIT OF A SEZ OR DEVELOPER
FOR AVAILING AB
INITIO
EXEMPTION
UNDER NOTIFICATION No. DATED
[Refer condition (d) under paragraph 2]
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:
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] ;
(v)
I/We
are aware that the Declaration is valid only for the purpose specified in
Notification_______ dated_______ and is subject to fulfillment of conditions.
Notification_______ dated_______ and is subject to fulfillment of conditions.
(vi) I/We intend to claim ab initio exemption from the following service
provider(s) in the Domestic Tariff Area(DTA):
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Sl.No.
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specified
service(s) to be received from the DTA service provider(s)
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DTA
Service provider(s) who provide(s) the specified service(s), for SEZ
authorised operations
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Name and address
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Service
Tax Registration No.
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(1)
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(2)
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(3)
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(4)
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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 (Specified Officer shall retain a copy of the verified
Declaration, for the purpose of record)
APPLICATION FOR CLAIMING REFUND OF SERVICE
TAX PAID ON SPECIFIED SERVICES
USED FOR AUTHORISED OPERATIONS IN SEZ
To
The
Assistant/Deputy Commissioner of Central Excise/Service Tax
___________ Division,_________ Commissionerate
___________ Division,_________ Commissionerate
Sir,
I
/We claim refund of Rs......................... (Rupees
in words)
(a)
in
respect of service tax paid on 'wholly
consumed' specified services used for the authorized
operations in SEZ, as approved by the Approval Committee of the _________ SEZ
[ Rupees
____________ ]
(b)
in
respect of service tax paid on specified services, other than those that are
wholly consumed,
used for the authorized operations of SEZ Unit/Developer, as approved by the Approval
Committee of the___________ SEZ [ Rupees______________ ].
used for the authorized operations of SEZ Unit/Developer, as approved by the Approval
Committee of the___________ SEZ [ Rupees______________ ].
1. Name of the SEZ Unit/Developer:
2. Address of the SEZ Unit/Developer with
Telephone and Email:
3. Address of the Registered/Head Office with
Telephone and Email:
4. Permanent Account Number(PAN) of the SEZ
Unit/Developer:
5. Import and Export Code Number:
6. Jurisdictional Central Excise/Service Tax
Division:
7. Service Tax Registration Number/Service Tax
Code:
8.
Information
regarding Bank Account ( Bank, Address of Branch, Account Number) in which
refund amount should be credited/to be deposited:
9. Details regarding Service Tax refund claimed:
9.1
Refund arising out of 'wholly consumed' specified services:
Table-A
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Sl.
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Details
regarding specified services used in the authorized operations of
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Amou
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Document
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No.
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SEZ, as approved by the Approval Committee
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nt of
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enclosed as
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Description
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Name and
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Service Tax
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Invoice/Bill/Challan
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Amount
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servic
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proof of
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of taxable
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address of
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Registration
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(original enclosed)
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of
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e tax
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payment of
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service (as
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Service
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Number of
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Service
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claime
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service tax
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per the
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Provider
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Service
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Num
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Da
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Value
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tax paid
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d as
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by the SEZ
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invoice)
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Provider
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ber
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te
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of
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(includi
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Refun
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Unit/Devel
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used in the
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taxabl
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ng
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d(
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oper, ( sl.no
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authorized
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e
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educatio
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includ
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and date of
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operations
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servic
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n cess)
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ing
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invoice/ bill
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of SEZ
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e
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(Rupees
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educat
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/ challan)
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(Rupe
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)
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ion
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es)
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cess)
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(Rupe
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es)
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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1.
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2.
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TOTAL
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--
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9.2. Refunds arising out of specified services, other than those are
'wholly consumed':
I/We
request refund of service tax paid on specified services, other than those that
are 'wholly consumed',-
(a)
used
in the manufacture of final products exported from SEZ
(b)
used
in providing output services exported from SEZ
I/We furnish following true
and correct particulars, in Tables 'B' and 'C', for the purpose of above
refund:
Instructions
for compilation of the above statistical table:
(i)
To
calculate the export turnover of SEZ, in the case of export of goods, FOB value
provided in Shipping Bills or Bills of Export, should be taken into account,
which have been duly certified by the officer of customs to the effect that the
goods have been exported;
(ii)
To
calculate the export turnover of SEZ, in the case of export of services, value
of output services exported shall be on the basis of certificates issued by the
bank certifying the realization of export proceeds.
(iii)
Amount
of service tax claimed as refund, under Table B read with Table C:
Rupees__________________
Rupees__________________
(iv)
Particulars
filled in the Table C should be verified and certified as true by the statutory
auditor of the SEZ Unit/Developer
10.
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
a
SEZ;
(iii)
refund
is being claimed only on the service tax actually paid on the specified
services used for the authorised operations in a SEZ; refund of service tax has
not been claimed or received earlier, on the basis of above
documents/information;
(iv)
We
have not taken any CENVAT credit of service tax paid on the specified services
under the CENVAT Credit Rules, 2004;
(v)
accounts
or documents furnished as proof of payment of service tax being claimed as
refund, as per the invoice, bill or challan of the service provider indicating
the service tax paid on such specified services, are true and correct in all
respects;
(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 SEZ Unit/Developer) with complete address, telephone and e-mail
Date:
Place:
FORM A-10
DECLARATION FOR OBTAINING SERVICE TAX CODE
[Refer clause (c) under paragraph 3]
1.
Name
of the SEZ Unit/Developer:
2.
Address
of the SEZ Unit/Developer with Telephone and Email:
3.
Address
of the Registered/Head Office:
4.
Permanent
Account Number(PAN) of the SEZ Unit/Developer:
5.
Import
and Export Code Number:
6.
Jurisdictional
Central Excise/Service Tax Division:
7.
Service
Tax Registration Number/Service tax Code:
8.
Details
of Bank Account ( Bank, Address of Branch, Account Number)
9.
(a)
Constitution of SEZ Unit/Developer [ proprietorship/partnership/Registered
Private Limited Company/Registered Public Limited Company/Others(specify)]
(b)
Name, Address, Telephone number of Proprietor/partner/director(s)
10. Name, designation and address of the
authorised signatory/signatories
11. I/We hereby declare that-
(i)
The
information given in this application form is true, correct and complete in
every respect and that I am authorised to sign on behalf of the SEZ
Unit/Developer;
(ii)
I/We
shall maintain proper account of specified services as approved by the Approval
Committee of SEZ, received and used for authorised operations in SEZ; and shall
make available such accounts and related records, at all reasonable times, to
the Department for inspection or scrutiny.
(iii) I/We shall use/have used specified services
for authorised operations in the SEZ.
Signature and Name of Authorised Person with
stamp
Date:
Place:
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