29 December 2009
Dear members Our firm is a prop.ship firm with 100% EOU located at Information technology park in Chandigarh. We are providing 100% service related to pharma covigilence to foreign clients located in different countries through IT enabled system. We are not giving any Output Service tax & income tax on our profit/income as we have get tax holidays because of 100 % EOU status. We purchase Information technology items like Hardware/software from India as well as from Foreign countries also.We pay Service tax and CST/VAT on purchase of these items and on others like prof fees,rent etc. Now my question is that can we get any refund of these taxes ie Service tax and CST/VAT? please note that we have no Service tax and TIN no becouse we are not giving any output tax. IF we are eligible to get this then what will be the procedure for this?And can we get refund of tax paid in the past?
30 December 2009
Notification No.9/2009-Service Tax hereby exempts the taxable services which are provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone, from the whole of the service tax leviable thereon under section 66 of the said Finance Act:
The exemption shall be provided by way of refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone;
To avail the said exemption following conditions will need to be followed
The amount of service tax as applicable has been paid to the service provider No CENVAT credit of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone has been taken under the CENVAT Credit Rules, 2004 The units of Special Economic Zone shall claim the exemption by filing a claim for refund of service tax paid The units of Special Economic Zone shall file the claim for refund to the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be The units of Special Economic Zone who is not registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Finance Act or the rules made thereunder, shall, prior to filing a claim for refund of service tax under this notification, file a declaration in the Form annexed hereto with the respective jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be The jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code (STC) number to the units of Special Economic Zone within seven days from the date of receipt of the said Form The claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider; The refund claim shall be accompanied by the following documents, namely:-
(i) a copy of the list of specified services required in relation to the authorised operations in the Special Economic Zone, as approved by the Approval Committee; (ii) documents for having paid service tax; (iii) a declaration by the Special Economic Zone unit, claiming such exemption, to the effect that such service is received by him in relation to authorised operation in Special Economic Zone.
The above is applicable to both the developer and Unit of SEZ
Note : The exemption contained in this notification shall apply only in respect of service tax paid on the specified services on or after the date of publication of this notification in the Official Gazette.
30 December 2009
Form for refund of service tax in relation to a Special Economic Zone 1. Name of the developer or unit of Special Economic Zone: 2. Address of the registered office or head office: 3. Permanent Account Number (PAN): 4. Details of Bank Account: (a) Name of the Bank: (b) Name of the Branch: (c) Account Number: 5.(a) Constitution of developer or unit of Special Economic Zone [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)] (b) Name, address, telephone number and Email ID of proprietor /partner /director 6. Description of authorized operations as approved by the Approval Committee: 6. Description of authorized operations as approved by the Approval Committee: S. No. Description of goods Classification in case of excisable goods (1) (2) (3) 7. Description of taxable services received by the exporter for use in relation to the authorised operations in the Special Economic Zone: 8.Name, designation and address of the authorized signatory / signatories 9. I / We hereby declare that- (i) the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the developer or units of Special Economic Zone; (ii) no CENVAT credit of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone shall be taken under the CENVAT Credit Rules, 2004; (iii) I / we shall maintain records pertaining to the specified services used in relation to the authorised operations in the Special Economic Zone and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be. (Signature of the applicant / authorized person with stamp) Date: Place:
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