CA. ROHIT GUPTA (Service) (133 Points)
16 November 2010
Is services provided to SEZ unit outside of SEZ chargaeble to Service tax or not like transport of goods from port to SEZ unit, etc?
please provide the relevant section/caselaw/notification/extract from the Act.
thanks in advance
Arun Kumar Singh
(GST Advocate)
(15188 Points)
Replied 16 November 2010
Govt exempts taxable services provided to Special Economic Zone, and received by a developer or units of a Special Economic Zone. [NOTIFICATION NO 9/2009, Service Tax Dated: March 3, 2009]
CA. ROHIT GUPTA
(Service)
(133 Points)
Replied 18 November 2010
Hi Arun
I have gone through that notification and amendment to it by notification no 15/2009 where it clrearly says that exemption is by way of refund of service tax paid on specified services except those which are wholly consumed within SEZ.
That means SEZ has to pay ST first and then they can claim refund, correct me if i am wrong?
Also , what about the services that is patially provided in SEZ and partially provided outsideSEZ,?
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