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 :)
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Off Market debit and credit transaction
- Itr 1 processing
- Reporting Income under Section 44ADA
- Showing Gift from relative in ITR for this year
- ITR 1: Details for showing Exempt Income
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR returnFY25-26
- ITR selection for salaries and capital gain less than L
- Share accounting-->fifo - capital gain - period as per fifo?
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
