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Querist : Anonymous (Querist)
20 August 2012 1. Which services are taxable under SEZ?
2. difference between exemption services and negative list of services
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Amol S Joglekar

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Amol S Joglekar (Expert)
20 August 2012 SEZ are exempt from service tax. The new rules of Place of provision of service 2012 shall come to play in the case of SEZs in appropriate cases. this is to be worked out on case to case basis. Exemption service is the service which is exempt from service tax. Theorotically, negative list is a service, but excluded from the net of service tax.
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