ST Circular No. 55/4/2003, 24th April, 03

F.No. 137/19/2002-CX-4
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Central Board of Excise & Customs

Subject: - Exemption to taxable Services provided by a Service provider to Special   Economic Zone (SEZ) Developer or to a unit located in SEZ – Reg.

    I am directed to invite your attention to notification No. 17/2002-ST dated 21.11.2002 granting exemption to taxable Services provided by a Service Provider to Special Economic Zone (SEZ) Developer or to a unit located in SEZ for the development, operation and maintenance or setting up SEZ Units. For availing the exemption, the taxable services to be rendered by the Service Provider is proposed to be authorised by a committee headed by Chief Commissioner of Central Excise having jurisdiction over said Special Economic Zone.  The Committee will comprise:

i.     Jurisdictional Commissioner of Central Excise.
ii.    Development Commissioner of the Zone.
iii.   Joint Director General of Foreign Trade.
iv.   Jurisdictional Assistant/Deputy Commissioner of Central Excise.

    For the purpose of availing benefit of the above notification, the Service Provider will make an application to the concerned Development Commissioner with the details of services proposed to be provided with the details of SEZ Developer or a unit located in SEZ for the development, operation and maintenance or setting up SEZ Units.  

    After processing the application, the Development Commissioner will present the application to the committee as referred above for examination and necessary authorisation.  The date of meeting of the Committee would be conveniently fixed by the Development Commissioner in consultation with the members of the Committee.

    After the authorisation is accorded to the service providers, the Development Commissioner will carry out further monitoring of the availment of the exemption.

Manish Mohan
Under Secretary to the Government of India