Services provided to sez unit

Though service provider is providing services which is below Rs.10 Lakhs but services provided to SEZ exceeds RS.10 Lakhs even though they are exempt from levy of service tax, one needs to register with service tax as soon as the value of invoices raised crosses 9 lakhs and levy service tax after Rs.10 Lakhs.

Services provided to SEZ are exempt from the levy of service tax which can be reported as exempt services by reporting exemption notification issued in the service tax return to be filed as well as same can be quoted on the invoices raised by your client.