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  thereof – Modification of Trade Notice No:28/2003, dated: 29.08.2003  - Regarding.

In partial modification, the Annexure – C of the Trade Notice No:28/2003 dated: 29.08.2003, which contains the Application for claiming exemption from service tax under Notification No: 17/2002 ST dated:21.11.2002 and amended by Notification 15/2003 ST dated: 10.07.2003 and the Certificate thereon is revised.  The revised application is enclosed and henceforth all the applications shall be made as per the revised format.

The service provider, who provides service(s) to different service receiver(s) i.e. SEZ unit(s) shall file a single application indicating all the category of service(s) rendered and the unit(s) to which such service(s) are rendered.

The other contents of the Trade Notice No:28/2003 dated: 29.08.2003 remains unchanged.       

(Issued from File C.No.IV/16/314/2004 S.Tax)

 ANNEXURE C

 FORM OF APPLICATION FOR CLAIMING EXEMPTION FROM SERVICE TAX  UNDER NOTIFICATION 17/2002 ST DT. 21.11.2002 AND AMENDED BY NOTIFICATION NO.15/2003 DATED 10.7.2003.

A.      Preliminary

B.      Purpose of claiming exemption:  (Please tick the relevant box)

(*) Eloborate the nature of service (s) provided separately.

C . Name (s)  of the taxable services  for which exemption is sought.

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

Place :

Date :

SIGNATURE OF THE APPLICANT

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 and amended by notification No.15/2003 dated 10.7.2003 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 and amended by notification No. 15/2003 ST dated 10.06.2003 can be extended to the applicant.

Place :

Date :

OFFICE SEAL

In case of any adverse recommendation, the details may be given below.

Place :

Date :

Note:

1.      The Application has to be filed in Triplicate, to the Development Commissioner, MEPZ-SEZ, Chennai – 600 045. One copy shall be retained by the Development Commissioner and the other two copies shall be presented to the committee for approval.

2.      If a service provider is providing service (s) to different SEZ unit (s), a single application shall be filed.

CERTIFICATE OF AUTHORISATION UNDER CLAUSE (ii) OF

NOTIFICATION 17/2002 (ST) DATED 21.11.2002 AS AMENDED BY NOTIFICATION NO.15/2003 (ST)  DT. 10.07.2003 FOR CLAIMING EXEMPTION FROM SERVICE TAX.

Taxable services for which authorization is granted.

1.__________________________, submitted an application for claiming exemption from payment of Service Tax in respect of the services, as mentioned above, rendered by them to__________________________________, a SEZ unit of Chennai.

 2.     After duly verifying the contents of the application, the Development Commissioner, SEZ, Chennai had recommended for the benefit of exemption under the Notification No.17/2002 dated 21.11.2002 as amended.

 3.     The committee constituted under clause (ii) of the Notification No.17/2002 dated 21.11.2002 as amended, after due examination, hereby authorizes the above mentioned service provider under Notification 17/2002 dated 21.11.2002 as amended by Notification No.15/2003 (Service Tax) dated 10.07.2003 which provides for exemption from Service Tax on the taxable service of any description provided to a developer or units of SEZ by any service provider. 

 4.     The issue of this certificate of authorization is subject to  the  fulfillment of the conditions prescribed in the said notification and the conditions prescribed vide this office Service Tax Trade Notice No. 28/2003 dated   29.08.2003.

 5.     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 certificate of authorization granted by the committee 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: Chennai – 600 034

Date:   

Note:

1)      The Certificate shall be issued by the committee in quadruplicate and the same shall be disposed of in the following manner.

Original                                   : To the applicant

Duplicate                                : To the Development Commissioner, SEZ

Triplicate                                : To the jurisdictional Assistant/Deputy Commissioner of Central Excise.

Quadruplicate                         : Office copy.