| TRADE NOTICE (SERVICE TAX) NO. 02/2003 |
Dated : 04 .06.2003 |
| SUB :- Service Tax - Notification 17/2002 ST dated 21.11.2002 - Exemption to services rendered to a developer or unit of Special Economic Zones - Notifying the procedures therefor - Regarding. |
0000000000
Government of India, Ministry of Finance, Department of Revenue’s Notification No.17/2002 ST Dated 21.11.2002, is communicated herewith and appended as Annexure A to this Trade Notice. This notification provides for exemption from payment of Service Tax, in respect of all taxable services, rendered to a developer of a SEZ or a unit of SEZ, subject to the conditions specified therein.
2. The Madras Export
Processing Zone (MEPZ) has been conferred with the status of a Special
Economic Zone, vide Notification No. 6/8/99 EPZ Dated 19.12.2002 of the
Ministry of Commerce, with effect from 01.01.2003.
As such, the benefit of the exemption contained in the said
Notification shall be available in respect of the taxable services rendered on
or after 01.01.2003.
3. For the benefit of
all concerned, names of the services currently attracting the levy of
service tax is appended to this Trade Notice as Annexure
B. A list of new services
which are brought under Service Tax Net in
the recent budget is appended as Annexue
C to this Trade Notice. The
levy of service tax on new services
(Annexure-C) is effective from the
date to be notified. For
detailed definitions in respect of various services, the provisions of the
Chapter V of the Finance Act, 1994 may please be referred to.
4. In order to ascertain the fulfillment of the conditions envisaged in the Notification 17/2002 and for the purpose of claiming the exemption, the following procedures are notified.
a)
The Committee
envisaged in clause (ii) of the said Notification is hereby constituted as
below:
i. Chief Commissioner of
Central Excise
- Chairman.
ii.
Jurisdictional Commissioner of Central Excise
-
Member
iii.
Development Commissioner of the Zone -
Member
iv.
Joint Director General of Foreign Trade
-
Member
v.
Jurisdictional Asst/Dty Commissioner Central Excise -
Member
.
b)
Every Service
provider to a developer of SEZ or
unit of SEZ, intending to avail the benefit of this notification shall make an
application in the form appended as Annexure
D to this trade notice, along with the necessary enclosures.
The application shall be submitted to the Development Commissioner,
who, after the requisite verification envisaged in the application, will
present the same to the committee as referred above, for examination and
necessary authorisation. The Committee shall
verify the particulars contained in the application and any other verification
in the interest of revenue, which may include the verification as to the
genuineness of the service provider, intended to be engaged.
The date of meeting of the Committee would be conveniently fixed by the
Development Commissioner in consultation with the members of the Committee to
accord authorisation to the service providers, who have made application for
exemption. After authorisation accorded
to the Service Providers, the Development Commissioner will carry out further
monitoring of the availment of the exemption.
c)
In order to ensure
timely disposal of applications, the following time limits are being
prescribed for dealing with the application.
-
The Development
Commissioner, SEZ shall present the application to the Committee, within 10
days from the date of its receipt.
-
The Committee
headed by the Chief Commissioner, Chennai Zone, Chennai
shall decide and authorize the Commissioner to issue the Certificate to
the applicant.
d)
The procedural
requirements to be prescribed by the Jurisdictional Commissioner of Central
Excise, Chennai Zone, Chennai shall be followed by the service providers.
In
view of the above, the Earlier
Trade Notice(ST) No.01/2003
dt.07.04.2003 issued from this
office stands withdrawn.
|
Sd/……… (M.V.S. PRASAD) CHIEF COMMISSIONER CHENNAI
|
/Attested/
sd/-
(V. UDAIYAR)
DEPUTY COMMISSIONER (CCO)
Authority: Ministry Service Tax Circular No.55/4/2003 issued under F.No.137/19/2002-CX-4, New Delhi dt.21.04.2003 (Issued from file C.No,IV/16/55/2003-ST)
To
As per the mailing list of Chennai zone.
All Commissioners of Central Excise in Chennai Zone.
All Central Excise formations in Chennai zone.
All Commissioners of Customs in Chennai Zone.
The Development Commissioner, SEZ, Chennai.
All units in Chennai SEZ – through the Development Commissioner, SEZ, Chennai.
Website.
Copy
to:
The Chief Commissioner of Customs, Chennai. for information
ANNEXURE
A
Notification 17/2002 (ST) Dated 21.11.2002
In exercise of the powers conferred by sub-section(1)of section 93 of the FinanceAct,1994 (32 of 1994) the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (90) of sub-section(1) of section 65 of the said Act provided to a developer of units of Special Economic Zone by any service provider for the purposes of development, operation and maintenance of Special Economic Zone, or for setting up Special Economic Zone unit or for manufacture of goods by the Special Economic Zone unit, from the whole of the service tax leviable thereon under Section.66 of the said Act subject to the following conditions namely:-
(i) the developer or unit of a Special Economic Zone has been granted permission or authorization or by the Development Commissioner to develop ,operate and maintain or establish the unit in the Special Economic Zone;
(ii) the said taxable service has been authorized to be rendered by the service provider by a Committee headed by the Chief Commissioner of Central Excise having jurisdiction over the said Special Economic Zone;
(iii)
the developer or unit
of a Special Economic Zone, shall maintain
Explanation:- For the
purposes of this notification “Special Economic Zone” means the Special
Economic Zone as notified by the Government of India in the Ministry of
Commerce and Industry.
(Ajay
Kumar Prasad)
Director
to the Govt.of India
ANNEXURE
B
Services
which are currently subjected to the levy of Service Tax.
|
S.NO |
NAME OF THE SERVICE |
LEVY FROM |
|
1 |
ADVERTISING AGENCY |
01.11.1996 |
|
2 |
AIR TRAVEL AGENTS |
01.07.1997 |
|
3 |
ARCHITECTS |
16.10.1998 |
|
4 |
CHARTERED ACCOUNTANTS |
16.10.1998 |
|
5 |
CLEARING & FORWARDING AGENTS |
16.07.1997 |
|
6 |
COMPANY SECRETARIES |
16.10.1998 |
|
7 |
CONSULTING ENGINEERS |
07.07.1997 |
|
8 |
COST ACCOUNTANTS |
16.10.1998 |
|
9 |
COURIER SERVICES |
01.11.1996 |
|
10 |
CREDIT RATING AGENCIES |
16.10.1998 |
|
11 |
CUSTOM HOUSE AGENTS |
15.06.1997 |
|
12 |
GENERAL INSURANCE SERVICES |
01.07.1994 |
|
13 |
INTERIOR DECORATORS |
16.10.1998 |
|
14 |
MANAGEMENT CONSULTANTS |
16.10.1998 |
|
15 |
MANDAP KEEPERS |
01.07.1997 |
|
16 |
MANPOWER RECRUITMENT AGENCIES |
07.07.1997 |
|
17 |
MARKET RESEARCH AGENCIES |
16.10.1998 |
|
18 |
PAGER SERVICES |
01.11.1996 |
|
19 |
REAL ESTATE AGENTS |
16.10.1998 |
|
20 |
RENT A CAB SCHEME OPERATORS |
16.07.1997 |
|
21 |
SECURITY AGENCIES |
16.10.1998 |
|
22 |
STEAMER AGENTS |
15.06.1997 |
|
23 |
STOCK BROKERS |
01.07.1994 |
|
24 |
TELEPHONE SERVICES |
01.07.1994 |
|
25 |
TOUR OPERATORS |
01.04.2000 |
|
26 |
UNDERWRITERS |
16.10.1998 |
|
27 |
SCIENTIFIC AND TECHNICAL CONSULTANCY |
16.07.2001 |
|
28 |
PHOTOGRAPHY |
16.07.2001 |
|
29 |
CONVENTION |
16.07.2001 |
|
30 |
ONLINE INFORMATION RETRIEVAL |
16.07.2001 |
|
31 |
BROADCASTING |
16.07.2001 |
|
32 |
SOUND RECORDING |
16.07.2001 |
|
33 |
INSURANCE AUXILIARY SERVICE |
16.07.2001 |
|
34 |
BANKING AND OTHR FINANCIAL SERVICES |
16.07.2001 |
|
35 |
PORT SERVICES |
16.07.2001 |
|
36 |
AUTHORSIED SERVICE STATION FOR MOTOR VEHICLES |
16.07.2001 |
|
37 |
VIDEO TAPE PRODUCTION |
16.07.2001 |
|
38 |
TELEGRAPH |
16.07.2001 |
|
39 |
TELEX |
16.07.2001 |
|
40 |
FASCIMILE |
16.07.2001 |
|
41 |
LEASED CIRCUITS |
16.07.2001 |
|
42 |
LIFE INSURANCE AUXILIARY |
16.08.2002 |
|
43 |
CARGO HANDLING |
16.08.2002 |
|
44 |
STORAGE AND WAREHOUSING |
16.08.2002 |
|
45 |
EVENT MANAGEMENT |
16.08.2002 |
|
46 |
RAIL TRAVEL AGENT |
16.08.2002 |
|
47 |
HEALTH CLUB AND FITNESS CENTRE |
16.08.2002 |
|
48 |
BEAUTY PARLOURS |
16.08.2002 |
|
49 |
FASHION DESIGNERS |
16.08.2002 |
|
50 |
CABLE OPERATORS |
16.08.2002 |
|
51 |
DRY CLEANING |
16.08.2002 |
ANNEXURE
C
Services
proposed to be taxed in the Finance Bill 2003
Commercial vocational
institutes, coaching centers and private tutorials.
Ø
Technical testing and
analysis (excluding health and diagnostic testing); technical inspection and
certification services.
Ø
Maintenance and
repair services.
Ø
Commissioning and
installation services.
Ø
Business auxiliary
services, namely business promotion and support services including customer
care services (excluding any information technology service).
Ø
Internet café.
Ø
Franchise services,
Foreign exchange broking services rendered by private persons is also proposed to be brought within the ambit of the levy.
Service tax on authorised service station has been proposed to be extended to cover service/repair, in respect of multi utility vehicles also. Cost of consumbales sold has been excluded from the value of taxable service.
The service tax on port services is proposed to be extended to all
ports. Presently the levy is only
on major ports.
ANNEXURE
D
FORM
OF APPLICATION FOR CLAIMING EXEMPTION FROM SERVIE TAX
UNDER
NOTIFICATION 17/2002 ST DT. 21.11.2002
A.
Preliminary.
|
Name and address of the applicant. Phone Nos. and emails ids may also be given.
|
|
B.
Purpose of claiming exemption:
(Please tick the relevant box)
|
Development of SEZ |
|
|
Operation of SEZ. |
|
|
Maintenance of SEZ. |
|
|
Setting up SEZ unit. |
|
|
Manufacture of goods by the SEZ unit. |
|
C
. Names of the taxable services for
which exemption is sought.
|
S.No. |
Name
of the taxable service. |
Brief justification for seeking the exemption,
with respect to the purpose for which exemption is claimed. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Certified that the information stated above are true to the best of our information and knowledge.
Place :
SIGNATURE
OF THE APPLICANT
Date:
i.e.
Service Provider
(To
be filled in by the Development
Commissioner, SEZ, CHENNAI)
This is to certify that the contents of this application have been properly verified.
Upon perusal of the content of the application and further verifications carried out by me, I am satisfied that the benefit of the exemption contained in Notification 17/2002 ST Dated 21.11.2002 has been claimed in this case for a genuine purpose.
It is recommended that the benefit of exemption from payment of service tax, as envisaged in Government of India, Ministry of Finance, Department of Revenue, Notification 17/2002 ST Dated 21.11.2002 can be extended to the applicant.
Place :
Date :
DEVELOPMENT
COMMISSIONER OF SEZ
CHENNAI
OFFICE
SEAL
In case of any adverse recommendation, the details may be given below.
Place :
Date :
DEVELOPMENT
COMMISSIONER OF SEZ
CHENNAI
CERTIFICATE
FOR CLAIMING EXEMPTION FROM SERVICE TAX
IN
TERMS OF NOTIFICATION 17/2002 ST DT. 21.11.2002.
|
CERTIFICATE
NUMBER:
DATE
: |
|
Name,
address and other details of the applicant.
|
|
Taxable
services for which exemption is granted.
|
S.No. |
Category
of Service |
Name and details of the proposed service
Receiver. * i.e., SEZ Unit |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
This is to certify that the above named applicant has been permitted to avail exemption, in terms of Notification 17/2002 ST Dt. 21.11.2002, so long as the validity of this certificate is in force.
The issue of this certificate is subject to the fulfillment of the conditions prescribed in the said notification and the conditions prescribed vide this office Trade Notice (Service Tax) No.____ Dated _________ and any trade notices issued in this regard by the Commissioner of Central Excise.
In case of any mis-use of the exemption contained in the said notification, the provisions of the Chapter V of the Finance Act, 1944 shall be applicable, with respect to recovery, penal provisions, etc. The permission granted by this certificate can be withdrawn at any point of time, in case if any of the information provided in the application is found to be false or if any mis-use of the exemption is noticed.
Place :
Date :
COMMISSIONER
OF CENTRAL EXCISE
CHENNAI
OFFICE
SEAL
Notes
for filling up the application form:
1) The application has to be filed in Triplicate. One copy shall be retained by the Development Commissioner and other two copies shall be presented to the Commissioner for approval.
2) The Certificate shall be issued by the Commissioner in quadruplicate and the same shall be disposed of the following manner.
Original - To the applicant.
Duplicate - To the Chief Commissioner of Central Excise.
Triplicate - To the Development Commissioner.
Quadruplicate Office copy for Commissioner
121
MAHATMA GANDHI ROAD
CHENNAI
600 034
TRADE
NOTICE (SERVICE TAX) No. 02 /2003 Dated
: 04 .06.2003
therefor
- Regarding.
0000000000
Government of India, Ministry of Finance, Department of Revenue’s Notification No.17/2002 ST Dated 21.11.2002, is communicated herewith and appended as Annexure A to this Trade Notice. This notification provides for exemption from payment of Service Tax, in respect of all taxable services, rendered to a developer of a SEZ or a unit of SEZ, subject to the conditions specified therein.
2. The Madras Export
Processing Zone (MEPZ) has been conferred with the status of a Special
Economic Zone, vide Notification No. 6/8/99 EPZ Dated 19.12.2002 of the
Ministry of Commerce, with effect from 01.01.2003.
As such, the benefit of the exemption contained in the said
Notification shall be available in respect of the taxable services rendered on
or after 01.01.2003.
3. For the benefit of
all concerned, names of the services currently attracting the levy of
service tax is appended to this Trade Notice as Annexure
B. A list of new services
which are brought under Service Tax Net in
the recent budget is appended as Annexue
C to this Trade Notice. The
levy of service tax on new services
(Annexure-C) is effective from the
date to be notified. For
detailed definitions in respect of various services, the provisions of the
Chapter V of the Finance Act, 1994 may please be referred to.
…….2
- 2 -
4. In order to ascertain the fulfillment of the conditions envisaged in the Notification 17/2002 and for the purpose of claiming the exemption, the following procedures are notified.
a)
The Committee
envisaged in clause (ii) of the said Notification is hereby constituted as
below:
i.
Chief Commissioner of Central Excise
- Chairman.
ii.
Jurisdictional Commissioner of Central Excise
-
Member
iii.
Development Commissioner of the Zone -
Member
iv.
Joint Director General of Foreign Trade
-
Member
v.
Jurisdictional Asst/Dty Commissioner Central Excise -
Member
.
b)
Every Service
provider to a developer of SEZ or
unit of SEZ, intending to avail the benefit of this notification shall make an
application in the form appended as Annexure
D to this trade notice, along with the necessary enclosures.
The application shall be submitted to the Development Commissioner,
who, after the requisite verification envisaged in the application, will
present the same to the committee as referred above, for examination and
necessary authorisation. The Committee shall
verify the particulars contained in the application and any other verification
in the interest of revenue, which may include the verification as to the
genuineness of the service provider, intended to be engaged.
The date of meeting of the Committee would be conveniently fixed by the
Development Commissioner in consultation with the members of the Committee to
accord authorisation to the service providers, who have made application for
exemption. After authorisation accorded
to the Service Providers, the Development Commissioner will carry out further
monitoring of the availment of the exemption.
c)
In order to ensure
timely disposal of applications, the following time limits are being
prescribed for dealing with the application.
-
The Development
Commissioner, SEZ shall present the application to the Committee, within 10
days from the date of its receipt.
-
The Committee
headed by the Chief Commissioner, Chennai Zone, Chennai
shall decide and authorize the Commissioner to issue the Certificate to
the applicant.
…..3
- 3 -
d)
The procedural
requirements to be prescribed by the Jurisdictional Commissioner of Central
Excise, Chennai Zone, Chennai shall be followed by the service providers.
In
view of the above, the Earlier
Trade Notice(ST) No.01/2003
dt.07.04.2003 issued from this
office stands withdrawn.
Sd/………
(M.V.S.
PRASAD)
CHIEF COMMISSIONER
CHENNAI
/Attested/
(V. UDAIYAR)
DEPUTY COMMISSIONER (CCO)
Authority: Ministry Service Tax Circular No.55/4/2003 issued under F.No.137/19/2002-CX-4, New Delhi dt.21.04.2003
(Issued from file C.No,IV/16/55/2003-ST)
To
As per the mailing list of Chennai zone.
All Commissioners of Central Excise in Chennai Zone.
All Central Excise formations in Chennai zone.
All Commissioners of Customs in Chennai Zone.
The Development Commissioner, SEZ, Chennai.
All units in Chennai SEZ – through the Development Commissioner, SEZ, Chennai.
Website.
Copy
to:
The Chief Commissioner of Customs, Chennai. for information
ANNEXURE
A
Notification
17/2002 (ST) Dated 21.11.2002
In exercise of the powers conferred by sub-section(1)of section 93 of the FinanceAct,1994 (32 of 1994) the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (90) of sub-section(1) of section 65 of the said Act provided to a developer of units of Special Economic Zone by any service provider for the purposes of development, operation and maintenance of Special Economic Zone, or for setting up Special Economic Zone unit or for manufacture of goods by the Special Economic Zone unit, from the whole of the service tax leviable thereon under Section.66 of the said Act subject to the following conditions namely:-
(i)
the developer or unit
of a Special Economic Zone has
been granted
permission
or authorization or by the
Development Commissioner to
develop ,operate and maintain or establish the unit in the Special Economic Zone;
(ii)
the said taxable
service has been authorized to be rendered by the service
provider by a Committee headed by the Chief Commissioner of Central Excise having jurisdiction over the said Special Economic Zone;
(iii)
the developer or unit
of a Special Economic Zone, shall maintain
proper
account of receipt and utilization
of said taxable services, and
submit
quarterly statement to the
Commissioner of Central Excise ,having
jurisdiction over the concerned Special Economic Zone, in such form, as may be specified by him from time to time.
Explanation:-
For the purposes of this notification “Special Economic Zone” means
the Special Economic Zone as notified by the Government of India in the
Ministry of Commerce and Industry.
(Ajay
Kumar Prasad)
Director
to the Govt.of India
ANNEXURE
B
Services
which are currently subjected to the levy of Service Tax.
|
S.NO |
NAME OF THE SERVICE |
LEVY FROM |
|
1 |
ADVERTISING AGENCY |
01.11.1996 |
|
2 |
AIR TRAVEL AGENTS |
01.07.1997 |
|
3 |
ARCHITECTS |
16.10.1998 |
|
4 |
CHARTERED ACCOUNTANTS |
16.10.1998 |
|
5 |
CLEARING & FORWARDING AGENTS |
16.07.1997 |
|
6 |
COMPANY SECRETARIES |
16.10.1998 |
|
7 |
CONSULTING ENGINEERS |
07.07.1997 |
|
8 |
COST ACCOUNTANTS |
16.10.1998 |
|
9 |
COURIER SERVICES |
01.11.1996 |
|
10 |
CREDIT RATING AGENCIES |
16.10.1998 |
|
11 |
CUSTOM HOUSE AGENTS |
15.06.1997 |
|
12 |
GENERAL INSURANCE SERVICES |
01.07.1994 |
|
13 |
INTERIOR DECORATORS |
16.10.1998 |
|
14 |
MANAGEMENT CONSULTANTS |
16.10.1998 |
|
15 |
MANDAP KEEPERS |
01.07.1997 |
|
16 |
MANPOWER RECRUITMENT AGENCIES |
07.07.1997 |
|
17 |
MARKET RESEARCH AGENCIES |
16.10.1998 |
|
18 |
PAGER SERVICES |
01.11.1996 |
|
19 |
REAL ESTATE AGENTS |
16.10.1998 |
|
20 |
RENT A CAB SCHEME OPERATORS |
16.07.1997 |
|
21 |
SECURITY AGENCIES |
16.10.1998 |
|
22 |
STEAMER AGENTS |
15.06.1997 |
|
23 |
STOCK BROKERS |
01.07.1994 |
|
24 |
TELEPHONE SERVICES |
01.07.1994 |
|
25 |
TOUR OPERATORS |
01.04.2000 |
|
26 |
UNDERWRITERS |
16.10.1998 |
|
27 |
SCIENTIFIC AND TECHNICAL CONSULTANCY |
16.07.2001 |
|
28 |
PHOTOGRAPHY |
16.07.2001 |
|
29 |
CONVENTION |
16.07.2001 |
|
30 |
ONLINE INFORMATION RETRIEVAL |
16.07.2001 |
|
31 |
BROADCASTING |
16.07.2001 |
|
32 |
SOUND RECORDING |
16.07.2001 |
|
33 |
INSURANCE AUXILIARY SERVICE |
16.07.2001 |
|
34 |
BANKING AND OTHR FINANCIAL SERVICES |
16.07.2001 |
|
35 |
PORT SERVICES |
16.07.2001 |
|
36 |
AUTHORSIED SERVICE STATION FOR MOTOR VEHICLES |
16.07.2001 |
|
37 |
VIDEO TAPE PRODUCTION |
16.07.2001 |
|
38 |
TELEGRAPH |
16.07.2001 |
|
39 |
TELEX |
16.07.2001 |
|
40 |
FASCIMILE |
16.07.2001 |
|
41 |
LEASED CIRCUITS |
16.07.2001 |
|
42 |
LIFE INSURANCE AUXILIARY |
16.08.2002 |
|
43 |
CARGO HANDLING |
16.08.2002 |
|
44 |
STORAGE AND WAREHOUSING |
16.08.2002 |
|
45 |
EVENT MANAGEMENT |
16.08.2002 |
|
46 |
RAIL TRAVEL AGENT |
16.08.2002 |
|
47 |
HEALTH CLUB AND FITNESS CENTRE |
16.08.2002 |
|
48 |
BEAUTY PARLOURS |
16.08.2002 |
|
49 |
FASHION DESIGNERS |
16.08.2002 |
|
50 |
CABLE OPERATORS |
16.08.2002 |
|
51 |
DRY CLEANING |
16.08.2002 |
ANNEXURE
C
Services
proposed to be taxed in the Finance Bill 2003
Ø
Commercial vocational
institutes, coaching centers and private tutorials.
Ø
Technical testing and
analysis (excluding health and diagnostic testing); technical inspection and
certification services.
Ø
Maintenance and
repair services.
Ø
Commissioning and
installation services.
Ø
Business auxiliary
services, namely business promotion and support services including customer
care services (excluding any information technology service).
Ø
Internet café.
Ø
Franchise services,
Foreign exchange broking services rendered by private persons is also proposed to be brought within the ambit of the levy.
Service tax on authorised service station has been proposed to be extended to cover service/repair, in respect of multi utility vehicles also. Cost of consumbales sold has been excluded from the value of taxable service.
The service tax on port
services is proposed to be extended to all ports.
Presently the levy is only on major ports.
ANNEXURE
D
FORM
OF APPLICATION FOR CLAIMING EXEMPTION FROM SERVIE TAX
UNDER
NOTIFICATION 17/2002 ST DT. 21.11.2002
A.
Preliminary.
|
Name and address of the applicant. Phone Nos. and emails ids may also be given.
|
|
B.
Purpose of claiming exemption:
(Please tick the relevant box)
|
Development of SEZ |
|
|
Operation of SEZ. |
|
|
Maintenance of SEZ. |
|
|
Setting up SEZ unit. |
|
|
Manufacture of goods by the SEZ unit. |
|
C
. Names of the taxable services for
which exemption is sought.
|
S.No. |
Name
of the taxable service. |
Brief justification for seeking the exemption,
with respect to the purpose for which exemption is claimed. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Certified that the information stated above are true to the best of our information and knowledge.
Place :
SIGNATURE
OF THE APPLICANT
Date:
i.e.
Service Provider
(To
be filled in by the Development
Commissioner, SEZ, CHENNAI)
This is to certify that the contents of this application have been properly verified.
Upon perusal of the content of the application and further verifications carried out by me, I am satisfied that the benefit of the exemption contained in Notification 17/2002 ST Dated 21.11.2002 has been claimed in this case for a genuine purpose.
It is recommended that the benefit of exemption from payment of service tax, as envisaged in Government of India, Ministry of Finance, Department of Revenue, Notification 17/2002 ST Dated 21.11.2002 can be extended to the applicant.
Place :
Date :
DEVELOPMENT
COMMISSIONER OF SEZ
CHENNAI
OFFICE
SEAL
In case of any adverse recommendation, the details may be given below.
Place :
Date :
DEVELOPMENT
COMMISSIONER OF SEZ
CHENNAI
CERTIFICATE
FOR CLAIMING EXEMPTION FROM SERVICE TAX
IN
TERMS OF NOTIFICATION 17/2002 ST DT. 21.11.2002.
|
CERTIFICATE
NUMBER:
DATE
: |
|
Name,
address and other details of the applicant.
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Taxable
services for which exemption is granted.
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S.No. |
Category
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Name and details of the proposed service
Receiver. * i.e., SEZ Unit |
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This is to certify that the above named applicant has been permitted to avail exemption, in terms of Notification 17/2002 ST Dt. 21.11.2002, so long as the validity of this certificate is in force.
The issue of this certificate is subject to the fulfillment of the conditions prescribed in the said notification and the conditions prescribed vide this office Trade Notice (Service Tax) No.____ Dated _________ and any trade notices issued in this regard by the Commissioner of Central Excise.
In case of any mis-use of the exemption contained in the said notification, the provisions of the Chapter V of the Finance Act, 1944 shall be applicable, with respect to recovery, penal provisions, etc. The permission granted by this certificate can be withdrawn at any point of time, in case if any of the information provided in the application is found to be false or if any mis-use of the exemption is noticed.
Place :
Date :
COMMISSIONER
OF CENTRAL EXCISE
CHENNAI
OFFICE
SEAL
Notes
for filling up the application form:
1) The application has to be filed in Triplicate. One copy shall be retained by the Development Commissioner and other two copies shall be presented to the Commissioner for approval.
2) The Certificate shall be issued by the Commissioner in quadruplicate and the same shall be disposed of the following manner.
Original - To the applicant.
Duplicate - To the Chief Commissioner of Central Excise.
Triplicate - To the Development Commissioner.
Quadruplicate Office copy for Commissioner