Swachh Bharat Cess Refund in SEZ
[Service Tax Notification No. 02
dated 3rd February 2016]
Seeks to amend notification No.
12/2013- ST, dated the 1st July, 2013 so as to allow refund of Swachh Bharat Cess paid on
specified services used in an SEZ.
In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), read with sub-section (5) of section 119 of the
Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby makes following further
amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 12/2013 Service Tax, dated the 1st July,
2013, published in the Gazette of India, Extraordinary, vide number G.S.R.
448(E), dated the 1st July, 2013, namely:-
In
the said notification, in paragraph 3, in sub-paragraph (III), after clause
(b), the following clause shall be inserted, namely:-
"(ba) the SEZ Unit or the Developer
shall be entitled to-
i. refund of the Swachh
Bharat Cess paid on the specified services on
which ab-initio exemption is admissible but not claimed; and
ii. the refund of amount as determined by
multiplying total service tax distributed to it in terms of clause
(a) by effective rate of Swachh Bharat Cess and dividing the product by rate of service tax
specified in section 66B of the Finance Act, 1994.".
[F.
No. 332/18/2015-TRU]