Dear Friends/Sirs
Q.1 If a servive provider who is situated in delhi and provided services to SEZ unit is liable to charged+ Pay service tax on this payment. Pl provide ref along with your reply pl reply on urgent basis.
Thanks in advance
CA Babit Khurana (learning is my passion) (338 Points)
22 February 2011Dear Friends/Sirs
Q.1 If a servive provider who is situated in delhi and provided services to SEZ unit is liable to charged+ Pay service tax on this payment. Pl provide ref along with your reply pl reply on urgent basis.
Thanks in advance
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 22 February 2011
If the service is consumed within the SEZ, same is exempt. If consumed outside SEZ, taxable with refund to service receiver.
CA Babit Khurana
(learning is my passion)
(338 Points)
Replied 22 February 2011
Thanx for ur reply sir
But pl clerify is our client is liable to chaged ST in bill
Case1 if consume in SEZ
Case2 if consume outside SEZ
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 22 February 2011
If consumed within sez, ST cannot be charged thro bill. If consumed outside, the provider has to pay ST , he can charge through bill. Then the sez unit can apply for refund.
CAclubindia
