Dear All,
A company having operations within and outside the sez has recieved services not directly related to immovable property situated within the sez.
should it pay service tax and if yes will it get refund?
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Service tax in sez
Replies (2)
Service tax will be exempt under notification number 40/2012. If assessee have to pay service tax they can claim for refund.
For services received within the SEZ i.e. Non taxable territory, no service tax needs to be paid.
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