Service provide to SEZ

If the service is consumed within the SEZ, same is exempt. If consumed outside SEZ, taxable with refund to service receiver.

Thanx for ur reply sir

But pl clerify is our client is liable to chaged ST in bill

Case1 if consume in SEZ

Case2 if consume outside SEZ

If consumed within sez, ST cannot be charged thro bill. If consumed outside, the provider has to pay ST , he can charge through bill. Then the sez unit can apply for refund.