14 July 2009
A manufacturing unit is supplying excisable goods to SEZ unit. It is paying service tax on goods transportation to SEZ.
My query:- Is company liable to pay service tax on GTA to SEZ units? If yes, can company claim refund of such payment as SEZ supplies is treated as equal to Export?
15 July 2009
Yes, the company is liable to service tax. No, company cannot claim the refund. The refund is allowed only to SEZ units and not for the paying company.
CAclubindia
