Service tax on commission paid to agent outside india by sez

whether service tax is applicable for SEZ unit on Payment of Commission to Agent outside India ?

Replies (1)

Services provided by Service provider to an SEZ unit / Developer is exempt vide Notification No.40/2012-ST dated 20-06-2012; provided such service and vendor is mentioned in the Form A-1 received from the authorities;

If not then the service is not exempt;

Hence, in such case service tax will be leviable and since the person is outside India; it has to be discharged under Reverse Charge.

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