Exemption of taxable services

This query is : Resolved

CA Sanjay Baheti (Querist)
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11 October 2011 One of My client being an Individual as Service Provider engaged in Taxable services "Erection,Commissioning & Installation".

At present he is Providing Services to Adani Power Ltd being a Co as Developer of SEZ units like Mundra Port SEZ LTD since April,2011 & Onwards.(i.e. whithin Premises of SEZ Area & exclusively for their Consumption.)

As per Service Receipent they are exempted from Service Tax as per Certificate issued by Development Commissioner under Ministry of Commerce & Industry.

Now query is whether My client ie Service Provider is exempted from Service tax under the Above Catogery & If Yes the Under What Notification of Service Tax Act/Rules.

Please reply at the earliest as the Ist Half yearly ST 3 Return for the Period ended on 30/09/2011 is going to be filed on or before 25/10/2011 online.

Rajesh Kumar

Rajesh Kumar (Expert)
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12 October 2011 Services provided to SEZ developer is exempted from payment of Service Tax. Please refer to the Service Tax Notification 9/2009 dated 3.3.2009- link https://www.servicetax.gov.in/st-notfns-home.htm

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