To Pay – Refund
Procedure for Service Inputs to SEZs Withdrawn
Exemption System Restored
[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the May 20, 2009.
Notification No. 15/2009-Service
Tax
[Ref: Service Tax No. 15 dated 20
May 2009]
In exercise of the powers conferred by sub-section
(1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government
hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue)
No.9/2009-Service Tax, dated the 3rd March, 2009 which was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 146(E), dated the 3rd March, 2009,
namely:-
In the said notification,-
(A) in paragraph 1, in the
proviso,─
the sub-paragraph (c), the following
shall be substituted, namely:-
“(c) the
exemption claimed by the developer or units of Special Economic Zone shall be
provided by way of refund of service tax paid on the specified services used in
relation to the authorised operations in the Special Economic Zone except for
services consumed wholly within the Special Economic Zone;”
(2) for sub-paragraph (d), the following shall be substituted,
namely:-
“(d) the developer or units of Special Economic Zone claiming the
exemption, by way of refund in accordance with clause (c), has actually paid
the service tax on the specified services;”
(3) after sub-paragraph (f), the following sub-paragraph shall
be inserted, namely:-
“(g) the developer or unit of a Special Economic Zone shall
maintain proper account of receipt and utilisation of
the taxable services for which exemption is claimed.”
(B) in paragraph 2, for the words, “shall be subject to the
following conditions”, the words, “ ,except for services consumed wholly within
the Special Economic Zone, shall be subject to the following conditions” shall
be substituted.
[F.No.354/163/2006-TRU]