Procedure of service tax refund/exemption to SEZreg.
CBEC has issued a circular no. F.No.B1/6/2013-TRU dtd 25.11.2014 after verification of an issue related to SEZ as below : Issue -SEZ unit or developer has to approach two authorities (the SEZ authority and with the Jurisdictional Service Tax authority) for upfront exemption under notification No. 12/2013 dated 01.07.2013 as amended.” The CBEC circular concluded that “2….