Service tax liability on sez

Dear Sir,

Notification No.12/2013 dated 01-07-2013 provides precise answer to your querry.

Services provided to SEZ's are exempted based on the copy of exemption certificate obtained from the Controlling authority of SEZ provided by the SEZ unit/developer .

In this case the service provide does not have to pay tax on such service provided.

Other-wise the unit/developer of SEZ has to obtain refund and give you the same.

Please go through the notification.It should be of help to you.

kkm