Swachh Bharat Cess paid on specified services used in an SEZ

NOTIFICATION No. 02/2016-Service Tax
New Delhi, the 3rd February, 2016
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), 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-
  1. refund of the Swachh Bharat Cess paid on the specified services on which ab-initio exemption is admissible but not claimed; and   
  2. 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 66Bof the Finance Act, 1994.””.
[F. No. 332/18/2015-TRU ]
(K. Kalimuthu)
Under Secretary to the Government of India
Note.– The principal notification was published in the Gazette of India, Extraordinary,  by notification No. 12/2013 – Service Tax, dated the 1st July, 2013, vide number G.S.R. 448 (E), dated the 1st July, 2013 and last amended bynotification No. 7/2014  Service Tax, dated the 11th July, 2014 vide number G.S.R. No. 476(E), dated the 11th July, 2014.

Source: Government of India

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