My client is in SEZ receiving services outside india of commission agent. 1. Whether it will be considered wholly consumed in india or not ? 2. If not then do i need to claim the exemption as stipulated in Notification 42/2012.
07 August 2012
Client is fully engaged in SEZ activity, but this particular service is not wholly consumed in SEZ (outside India), so whether it will come under notification 40 or i have to suggest him to opt for notification number 42.
CAclubindia
