[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(Department
of Revenue)
New Delhi, the May 20, 2009 Notification No. 15/2009-Service
Tax
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), the Central
Government hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance
(Department of Revenue) No.9/2009-Service Tax, dated the 3rd March,
2009 which was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 146(E), dated
the 3rd March, 2009, namely:-
In the said
notification,-
(A)
in paragraph 1, in the proviso,-
the sub-paragraph
(c), the following shall be substituted, namely:-
“(c)
the exemption claimed by the developer or units of Special Economic
Zone 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 except for services consumed wholly
within the Special Economic Zone;”
(2)
for sub-paragraph (d), the following shall be substituted, namely:-
“(d)
the developer or units of Special Economic Zone claiming the exemption,
by way of refund in accordance with clause (c), has actually paid
the service tax on the specified services;”
(3)
after sub-paragraph (f), the following sub-paragraph shall be inserted,
namely:-
“(g)
the developer or unit of a Special Economic Zone shall maintain
proper account of receipt and utilisation of the taxable services
for which exemption is claimed.”
(B)
in paragraph 2, for the words, “shall be subject to the following
conditions”, the words, “ ,except for services consumed
wholly within the Special Economic Zone, shall be subject to the
following conditions” shall be substituted.
[F.No.354/163/2006-TRU]
(Unmesh
Sharad Wagh)
Under
Secretary to the Government of India
Note. - The principal notification was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 146(E), dated the 3rd March, 2009.
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