01 April 2010
Section 65(105)( “(zzzzm) Services provided to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner:
Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service.
Explanation.—For the purposes of this sub-clause, “business entity” includes an association of persons, body of individuals, company or firm, but does not include an individual;”
Query: IF a Law firms provides its service to a company in the SEZ, does the law firm need to pay Service Tax. Wanted a Service Tax experts opinion on this.
08 April 2010
w.e.f. 20-5-09 any services provided to SEZ unit or SEZ developer will be exempt if the services are wholly consumed within SEZ. If the services are consumed wholly or partly outside SEZ, the services will be taxable in the hands of Service Provider.The service Provider as to charge & pay service tax if the services are consumed outside SEZ. This services will be exempt in the hands of Service Receiver (SEZ) and they will have to file a claim as per not. 9/2009 dated 3-3-9. if the services is provided within SEZ than no service tax liablitiy & question of refund also does not arises. Revert back if you require any clarifications. Regards Mukesh
CAclubindia
