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St on stpi unit under rcm

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(Querist)
06 July 2013 Client is 100% EOU registered under STPI unit. Company doesnt require to pay service tax.

Query - Whether company needs to pay service tax under RCM basis on security service and rent a cab service.
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
07 July 2013 There is no exemption for EOU from ST. ONLY services consumed in SEZ are excluded.

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