29 November 2014
Hi, My relative is a contractor providing the service of operation and maintenance of electrical substations in technopark (an SEZ). The substation is installed in the leased premises of technopark. The electricity is metered and billed by KSEB and service tax is not collected on the same since it is covered by the clause 11 of the negative list. Can he avail exemption since it is incidental to a service covered by the negative list ? Can he avail exemption on the basis of services provided inside a SEZ ? Is there any other option by which he can claim exemption? Please give your opinions.