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
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Service tax chagebility
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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]
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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