201411.26
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Procedure of service tax refund/exemption to SEZreg.

by in SEZ

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….