Sez provides service to the dta unit
This query is : Resolved
05 May 2016
Hello,
If SEZ unit is providing service to the DTA unit then who is liable to pay service tax? Since SEZ is out of taxable territory, then is it treated as Import service? and service recipient has to pay liability?
Regards,
Aniruddha Deshpande
If SEZ unit is providing service to the DTA unit then who is liable to pay service tax? Since SEZ is out of taxable territory, then is it treated as Import service? and service recipient has to pay liability?
Regards,
Aniruddha Deshpande
CA R SEETHARAMAN
(Expert)
06 May 2016
Yes it is treated as import of service and DTA unit has to pay service tax under RCM.
Message likes :
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17 May 2016
Dear Sir,
I found multiple views on this. Can you please share section under which Services from SEZ to DTA has termed as Import of service.
I found multiple views on this. Can you please share section under which Services from SEZ to DTA has termed as Import of service.
CA R SEETHARAMAN
(Expert)
17 May 2016
Refer circular No. 105/08/2008 ST Dt. 16/09/2008.
19 May 2016
Dear Sir,
I read above mentioned circular where MCA is given responsibility of collecting revenue to CBEC(When govt found that many SEZ units were not paying service tax in Chennai) where SEZ unit is liable to pay service tax and not DTA unit. Even in Foreign trade Policy(2015-2020) they have used "Goods"word where goods are supplied/sold by SEZ unit to DTA unit, but they have excluded "Service", word hence I think SEZ has to pay service tax and later apply for refund.
I read above mentioned circular where MCA is given responsibility of collecting revenue to CBEC(When govt found that many SEZ units were not paying service tax in Chennai) where SEZ unit is liable to pay service tax and not DTA unit. Even in Foreign trade Policy(2015-2020) they have used "Goods"word where goods are supplied/sold by SEZ unit to DTA unit, but they have excluded "Service", word hence I think SEZ has to pay service tax and later apply for refund.
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