SEZ Unit or the Developer shall furnish to the jurisdictional Superintendent of Central Excise a quarterly statement, in Form A-3
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/ 2013-Service Tax
New Delhi, the 21st November,
2013
G.S.R…….(E).–In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) read
with sub-section 3 of section 95 of Finance (No.2), Act, 2004 (23 of 2004) and
sub-section 3 of section 140 of the Finance Act, 2007 (22 of 2007), the Central Government, on being satisfied
that it is necessary in the public interest so to do, hereby makes the following amendment 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, Part II, Section 3,
Sub-section (i), vide number G.S.R. 448 (E), dated the 1st July, 2013, namely:-
In the said notification, in para
3, in sub para (II), for clause (d), the following
clause shall be substituted, namely:-
“(d) the SEZ Unit or the Developer shall
furnish to the jurisdictional Superintendent of Central Excise a quarterly
statement, in Form A-3, furnishing the details of specified services received
by it without payment of service tax, by 30th of the month following the
particular quarter:
Provided
that for the quarter of July, 2013 to September, 2013, the said statement shall
be furnished by the 15th of December, 2013.”.
[F.No. B1/6/ 2013-TRU]
(Akshay Joshi)
Under
Secretary to the Government of India
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