Applicability of service tax

In my views services which are expressely defined for SEZ  where they were consumed / provided are exmept 

SERVICES PROVIDED BY DTA TO SEZ UNIT OR SEZ DEVELOPER ,SERVICE TAX IS PAYABLE w.e.f 3.3.2009 , IRRESPECTIVE WHETHER THEY ARE CONSUMED WHOLLY WITHIN SEZ OR NOT,however SEZ UNIT CAN GET REFUND OF SERVICE TAX PAID BY THEM AS PROCEDURE PRESCRIBED UNDER NOTFICATION NO .9//2009

HOWEVER SERVICES PROVIED BY SEZ TO DTA ,SERVICE TAX MUST BE PAYABLE

REGARDS

SRIPAL JAIN

SERVICES PROVIDED BY DTA TO SEZ UNIT OR SEZ DEVELOPER ,SERVICE TAX IS PAYABLE w.e.f 3.3.2009 , IRRESPECTIVE WHETHER THEY ARE CONSUMED WHOLLY WITHIN SEZ OR NOT,however SEZ UNIT CAN GET REFUND OF SERVICE TAX PAID BY THEM AS PROCEDURE PRESCRIBED UNDER NOTFICATION NO .9//2009

HOWEVER SERVICES PROVIED BY SEZ TO DTA ,SERVICE TAX MUST BE PAYABLE

REGARDS

SRIPAL JAIN

@ HARSHAD

Sales is not a notified taxable service under Section 65 of the Finance Act, 1994.  Such activity does not attract any indirect tax unless you have some sort of an agency relationship where you provide the sale as a service to another person. Even in such a case, the purchaser is not liable to pay service tax. And you have to pay the Service Tax propbably under BAS (business Auxilliary Service) and this liability should be taken care of when you quote for providing such services. Otherwise, if it is a direct purchase and resale, then you will be liable for income tax (direct tax).

Dear Harshad

Sale of Books is  NOT Taxable under Service Tax law. Further, VAT (Tax on sale of goods) on "Books" is exempt under Schedule 1 (DVAT).Thus, No sales tax (VAT) as well.

There remains no other tax which can be levied on sale of this transaction.Thanx.