SERVICE TAX TRADE NOTICE No.  31 /2003                                    Dated: September   , 2003

    Sub.:  Service Tax – Exemption to service providers for the services rendered to a developer or unit of     Special Economic Zones in terms of Notification No.17/2002 dated 21.11.2002 and amended by      Notification No.15/2003 dated 10.7.2003 – Notifying the procedures  therefor  - Regarding.

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            Government of India, Ministry of Finance, Department of Revenue’s Notification No.15/2003 ST Dated 10.07.2003, (an amendment to the earlier Notification No:17/2002 ST dated:21.11.2002) was already communicated vide Trade Notice No. 22/2003 dated 14.07.2003. This notification seeks to amend the Notification No.17/2002 dated 21.11.2002, which provides for exemption from payment of Service Tax rendered to a developer or unit of SEZ, subject to the conditions specified therein.

            As contemplated in the notification No.17/2002(ST) dated 21.11.2002 (as amended), the format for submission of quarterly statement to the Commissioner of Central Excise, having jurisdiction over the special Economic Zone, by the developer or unit of special Economic Zone is specified herewith in ANNEXURE-A to this trade notice.

         This  Trade Notice is issued in continuation of this office earlier Trade Notice No.28/2003 dated 29.8.2003.  

(Issued from File C.No:IV/16/314/2003 – S.Tax)

 

(U.NIRANJAN)

JOINT COMMISSIONER    

 

   To

1.      As per mailing list (Both Trade and Department)

2.      The Development Commissioner, SEZ, Chennai

ANNEXURE A

 

QUARTERLY STATEMENT TO BE FILED BY DEVELOPER OF SEZ OR UNIT OF SEZ, AVAILING THE BENEFIT OF EXEMPTION FROM PAYMENT OF SERVICE TAX, AS PROVIDED FOR IN NOTIFICATION 17/2002 ST DATED 21.11.2002 (as amended).

 

STATEMENT FOR THE QUARTER ENDING :

Name and address of the developer of SEZ/Unit of SEZ.

 

Details of the Certificate issued (Number & date) by the Chief Commissioner for availing the  exemption under the said notification.

 

 

Details of exemption availed during the quarter.

S.No.

Category of Service for which exemption is availed during the quarter.

Names and addresses of the service providers, who have been engaged to render the said services.

Total amount of Service Tax, for which exemption has been availed during the quarter.

Invoice/Bills raised by the service provider for the said service.

 

 

 

 

 

 

 

          Certified that the information furnished above are true to the best of our knowledge and information.

SIGNATURE OF THE DEVELOPER / UNIT OF SEZ

Place :

Date: