22 January 2009
GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE KOLKATA-VII COMMISSIONERATE 169, A.J.C. BOSE ROAD, BAMBOO VILL (5th FLOOR),KOLKATA- 700 014
SERVICE TAX TRADE NOTICE NO. 12/ST/KOL-VII/3 DATED 5TH JUNE, 2003
Subject : Service Tax – Notification 17/2002 ST Dated 21.11.2002- Exemption to services rendered to a developer or init of Special Economic Zones – Notifying the procedures therefore- Regarding
Government of India, Ministry of Finance, Department of Revenue, 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 the taxable services rendered to a developer of a SEZ or a unit of SEZ subject to the conditions specified therein.
The Falta Export Processing Zone(FEPZ) has been conferred with the status of a Special Economic zone, vide Notification No. 6/8/99 EPZ Dated 13.12.2002 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.
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 services which are proposed to be taxed in the recent budget is appended as Annexure-C to this trade Notice. The levy of service tax on these services will come into effect from a date to be notified after enactment of the Finance bill 2003. For detailed definitions in respect of various services, the provisions of the Chapter V of the Finance Act, ’99 may please be referred to.
In order to ascertain the fulfillment of the conditions envisaged in the Notification 17/2002 and for the purpose of claiming exemption, the following procedures are notified.
a) The Committee envisaged in clause(ii) of the said Notification is hereby constituted with the approval of the Chief Commissioner, Central Excise, Kolkata, as below :
i) Chief Commissioner of Central Excise -- Chairman ii) Commissioner of Central Excise, Kolkata-VII -- Member iii) Additional/Joint Commissioner of Central Excise—Member Chief Commissioner’s Office, Kolkata/Kolkata-VII
b) Every developer of a 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 necessary enclosures. The application shall be submitted to the Development Commissioner, who, after the requisite verification envisaged in the application, shall forward the same along with his certificate, to the Commissioner of Central Excise, Kolkata- VII. The Commissioner of Central Excise, Kolkata-VII 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. After such verification, the Commissioner of Central Excise, Kolkata-VII shall forward the application to the Chief Commissioner of Central Excise, Kolkata for necessary orders.
c) In order to ensure timely disposal of applications, the following time limits are being prescribed for dealing with applications.
- The Development Commissioner, SEZ shall forward the application to the Commissioner of Central Excise, Kolkata-VII within ten days from the date of its receipt - The Commissioner of Central Excise, Kolkata-VII, shall forward the application to the Chief Commissioner of Central Excise, Kolkata, within ten days from the date of its receipt from the Development Commissioner. - The Chief Commissioner may kindly communicate the decision thereon within ten days from the date of receipt of the application in his office. d) The permission of the Chief Commissioner in his capacity as Chairman of the Committee will be communicated to the applicant, by issuance of a certificate. The applicant shall forward a copy of the certificate to the service provider, who shall indicate the details of such certificate in the invoice/bill raised by him for rendering such service. Though the details of service provider are insisted upon for the purpose of exercising adequate control in the interest revenue the certificate issued to an applicant shall be an open one and can be used for any service provider under the specified category. The certificate issued as such will be valid till the end of the relevant financial year. A separate application has to be made every financial year.
e) The procedural requirement in terms of Notification No. 17/2002(ST) dated 21.11.2002 should be complied with in its totality for availing the exemption.
f) With respect to service tax already paid, notwithstanding the exemption contained in the said notification, the application shall be superscribed as “Application for post facto approval” and any refund of service tax already paid can be claimed as provided for in the Finance Act, 1994. Hereinafter, all applicants for availment of the said exemption shall be made in advance.
g) If any misuse of the benefit of this exemption is noticed by the jurisdictional Central Excise Officers, they are at liberty to proceed against such erring persons and the recovery/penal provisions envisaged in the Finance Act, 1994 shall be applicable, notwithstanding the certificate granted in terms of this notification.
This issues with the concurrence of the Chief Commissioner, Central Excise, Kolkata.
Copy to :- 1. Chief Commissioner, Central Excise, Kolkata, for his kind information. 2. All Commissioners, Central Excise, East Zone. 3. Development Commissioner, Falta Special Economic Zone, 2nd MSO Building, 4th Floor, Nizam Palace, 234/4, AJC Bose Road, Kolkata- 700 020 4. All units in Falta SEZ – Through the Development Commissioner, SEZ, Falta. 5. Recognized Association of each Service Sector………………………All 6. Member, Regional Advisory Committee……………………………All 7. All J.C.s/D.C.s/A.C.s in Kolkata VII COMMISSIONERATE 8. All Range Officers.
(S.DAS) Assistant Commissioner (Tech) Central Excise Kolkata-VII Commissionerate
FORM OF APPLICATION FOR CLAIMING EXEMPTION FROM SERVICE TAX UNDER NOTIFICATION NO. 17/2002 ST DT. 21.11.2002. A. PRELIMINARY Status of the applicant whether Developer of SEZ or units of SEZ Name and address of the applicant Phone Nos. and e-mail ids may be given.
Details (Number, Date, etc) of the permission of authorization granted by the Development Commissioner to develop, operate and maintain or establish the unit in the SEZ (Copy also to be enclosed)
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 service 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.
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D. Details of Service Provider from whom the service is sought to be availed.
Category of Service Name and Address of the Service Provider. Regn. No. and place of registration with Central Excise Deptt. in respect of the Service Provider.
Note 1) If the name of the Service Provider is not finalized at the time of making the application, the details may be communicated simultaneously to the Development Commissioner, SEZ and the Commissioner of Central Excise, Kolkata-VII in the above format as soon as the names are finalized.
2) If the service provider whose name has been indicated in the application is disengaged and a new service provider is engaged, the details of such new service provider may be communicated simultaneously to the Development Commissioner, SEZ and the Commissioner of Central Excise, Kolkata-VII in the above format as soon as the change is effected.
Certified that the information stated above are true to the best of our knowledge and belief.
Place : SIGNATURE OF THE APPLICANT
Date :
Note : The application has fulfilled in triplicate. One copy shall be retained by the Development Commissioner, one copy shall be retained by the Commissioner, Central Excise, Kolkata –VII Commissionerate and one copy shall be forwarded in prescribed manner to the Chief Commissioner, Central Excise, Kolkata.
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