One of My client being an Individual as Service Provider engaged in Taxable services "Erection,Commissioning & Installation".
At present he is Providing Services to Adani Power Ltd being a Co as Developer of SEZ units like Mundra Port SEZ LTD since April,2011 & Onwards.(i.e. whithin Premises of SEZ Area & exclusively for their Consumption.)
As per Service Receipent they are exempted from Service Tax as per Certificate issued by Development Commissioner under Ministry of Commerce & Industry.
Now query is whether My client ie Service Provider is exempted from Service tax under the Above Catogery & If Yes the Under What Notification of Service Tax Act/Rules.
Please reply at the earliest as the Ist Half yearly ST 3 Return for the Period ended on 30/09/2011 is going to be filed on or before 25/10/2011 online.
Menu
Service tax exemption
Replies (1)
Pls go throught the below link
https://www.servicetax.gov.in/notifications/notfns-2k9/st09-2k9.htm
It states that the exemption is made available to the SEZ by way of refund of ST paid, so the service provider has to pay service tax. However if the service is one of those where the service received is liable to pay ST like Goods transport agency etc... then , in this case SEZ would be the service receiver, so SEZ is exempt from paying ST
Hope you found this useful
Recent Threads
- Property purchase value acquired before 2001
- Error in ITR3 - OS sheet.
- 57th GST Council Meeting: Rate Rationalization on
- Can I amend Bills of Gstr1 after filing for itc re
- REITS and which itr ?
- LONG TERM CAPITAL GAIN ON SALE OF listed SHARES
- AI Tools for Accounting
- Commission are brokerage
- Understanding 80G5 Registration: A Complete Guide
- Discuss and Download CA Inter Question Paper Septe
Related Threads
CAclubindia
