Service tax on Special economic zone SEZ

Service tax department has changed the rules of service tax which will be applicable from 01-07-2012. In these new rules there is also an a...

Service tax department has changed the rules of service tax which will be applicable from 01-07-2012. In these new rules there is also an amendment in the rules of special economic zone SEZ. Service tax department has issued a notification no. 40/2012 dated 20-06-2012 about new rules of service tax on SEZ which is as follows.

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,
(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;

(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;

(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 there under, 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 or registered 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;

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)
 Tags-service tax on sez,service tax on special economic zone,sez service tax,notification no 40 service tax,service tax notification no. 40,notification no. 40/2012 service tax

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Taxalertindia: Service tax on Special economic zone SEZ
Service tax on Special economic zone SEZ
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