sir, my unit at in sez we are started the job work of vessel (west oil removel ) at port (in sez) so we are liabal to service tax (we have raise to job work invoce to agency)
sudhakar
CA Hareesh
( )
(1637 Points)
Replied 24 July 2015
As per Rule 4 of Place of Provision of Service Rules, 2012,
Where services are provided in respect of goods that are required to be made physically available to the service provdier, the place of provision shall be the location where the services are actually performed.
Since you have mentioned that your unit does services at PORT which is an SEZ the Place of Provision of Services would be the SEZ. As Service Tax does not apply to Services provided in SEZ, the job work done by your unit is not subject to Service Tax.
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