Notification regarding ST exemption to SEZ

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Prakash Agrawal (Querist)
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23 May 2009 Hello.
Recently there was a notification on 20th May 09, amending earlier notification issued on 03rd March09 and providing exemption from service tax on service consumed for authorised operation carried on by a SEZ developer.

Now my question is this what about the taxability of services provided in between this period i.e.(03.03.09 to 20.05.09).How it will be treated.Whether by way of refund or is it exempted.

Thanks in advance.

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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24 May 2009 You have only the option of refund.
Anyway even infuture only those services which are used within the SEZ as approved would be exempted. In other cases payment would have tobe made and refund claimed.