Service tax treatment on dta sale of a sez unit

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Querist : Anonymous

Querist : Anonymous (Querist)

19 December 2014 Hi Experts,

Please help me to understand how is the method of treatment for service tax in SEZ Units.

I would like to understand both situation when a SEZ unit sale to a SEZ Unit/ Developer.

In second scenario - When SEZ Unit make DTA sale.

Request you to please help me to understand the service tax treatment in both the scenarios.

Thanks in advance.

Thanks
Ashok

Annu Agarwal

Annu Agarwal (Expert)
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20 December 2014 Ashok Ji

Your query can be answered as follows:
CaseI:When SEZ unit sale to a SEZ Unit/Developer
Answer:In this case the SEZ unit shall not pay any service tax .Refer notification No.12/2013 st.

Case II:When the SEZ unit provides services to DTA
Answer:In this case service tax shall be paid by the DTA under charge reverse
as per notification no.30/2012 serial no.10

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Rupesh Jain

Rupesh Jain (Expert)
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20 December 2014 yes annu ji answer is right

Querist : Anonymous

Querist : Anonymous (Querist)

21 December 2014 Thank You Annu ji for your valuable inputs on this.

An another question is coming in my mind that Do a SEZ Unit need to file the Service tax return on half year basis as the other organisation.

I have heard, a few additional information need to be furnished to the Service tax department by SEZ units. Is it true. If yes what is the information they need to furnish.

Thank You in advance.

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