Service tax in SEZ
This query is : Resolved
30 September 2009
Basic History:
As per Notification 15/2009 ST dated 20 may 2009,if services are used for the authorized operations of SEZ then there are 2 different ways to handle:
1. If Services are CONSUMED OUTSIDE SEZ but for the authorized operations of SEZ then SEZ unit will get exemption through Refund route.
2. If Services are CONSUMED WITHIN SEZ and for the authorized operations of SEZ then SEZ unit is unconditionally exempt. No party will charge Service tax on bills.
My question is what is the definition of consumption of services? what will be the place of consumption?
For example, if transporter loads the material from mumbai & unloads in Noida SEZ, whether Services are consumed within SEZ or Outside SEZ?
Can someone help me out please?
We are unit located in SEZ and dealing with these problems daily..........
As per Notification 15/2009 ST dated 20 may 2009,if services are used for the authorized operations of SEZ then there are 2 different ways to handle:
1. If Services are CONSUMED OUTSIDE SEZ but for the authorized operations of SEZ then SEZ unit will get exemption through Refund route.
2. If Services are CONSUMED WITHIN SEZ and for the authorized operations of SEZ then SEZ unit is unconditionally exempt. No party will charge Service tax on bills.
My question is what is the definition of consumption of services? what will be the place of consumption?
For example, if transporter loads the material from mumbai & unloads in Noida SEZ, whether Services are consumed within SEZ or Outside SEZ?
Can someone help me out please?
We are unit located in SEZ and dealing with these problems daily..........
01 October 2009
"consumption of services" means services from one SEZ should be consumed in SEZ only. so your case should be within SEZ :)
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