Service provided to sez unit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 April 2012 We are providing services to SEZ unit. Is service tax exempted to SEZ units or whether exemption is provided by way of Refund??

Kindly reply..

Vivek Mehta (CA, DISA,CS, MBA)

Vivek Mehta (CA, DISA,CS, MBA) (Expert)
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27 April 2012 All the services provided in the SEZ area are exempt from the Service Tax

Querist : Anonymous

Querist : Anonymous (Querist)

29 April 2012 Thanks for the reply..

Do we have to inform excise department before providing service to SEZ or any procedure to be followed???
Or straight away it will account to exempt services provided???

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Swanand

Swanand (Expert)
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02 May 2012 Not all services supplied to SEZ are exempted. There is a exempted services list for SEZ and SEZ unit gets the Service Tax Exemption Certificate from Development Commissioner and Excise Authorities. If the the service which you are providing is covered under this then SEZ unit is liable to receive such service tax free.

If your services is under allowed list to SEZ then you should collect copy of such certificate from SEZ unit and should mentioned ' Service Tax Exempted as per Service Tax Exemption Certificate No. ..... dated .... ' on your service bill. There is no need to inform Excise Department is advance.

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Querist : Anonymous

Querist : Anonymous (Querist)

02 May 2012 List of exempted services to SEZ has been specified in any notification or in any rules.
Where will I get whole list??

Swanand

Swanand (Expert)
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02 May 2012 visit us at www.sez-india.net

As per PUBLIC NOTICE No. 04/2009 of SEEPZ Mumbai , Services covered under Service Tax Exemption for SEZ units are as follows :-

L I S T O F S E R V I C E S

SI. No. Description of Services
1 Advertising Agency Services
2 Air Travel Agent Services
3 Architect's Services
4 Banking and other Financial services
5 Business Exhibition Services
6 Cable Operators
7 Cargo Handling Services
8 Chartered Accountant's Services
9 Cleaning Activity Service
10 Clearing. & Forwarding Agent's Services
11 Commercial Training Coaching Services
12 Company Secretary's Services
13 Consulting Engineer's Services
14 Conventions Services (Only within SEEPZ-SEZ)
15 Cost Accountants Services
16 Courier Services
17 Credit Rating Agency's Services
18 Custom House Agent's Services
19 Design Services
20 Erection Commissioning or installation services
21 Event Management Services (Only w i t h in SEEPZ-SEZ)
22 General Insurance Services (only for stock and building)
23 Fashion Designing Services
24 Information Technology software Services
25 Intellectual Property Services
26 Interior Decorator's Services
27 Mailing List compilation & Mailing Services
28 Management or Business consultant's Services
29 Management, Maintenance or repair services
30 Mandap Keeper's services (only w i t h in SEEPZ-SEZ)
31 Manpower Recruitment or supply agency's Services
32 Market Research Agency's Services
33 Photography Services
34 Port Services
35 Rent-a-Cab Scheme Operator's Services
36 Scientific or Technical Consultancy's Services
37 Security Agency's Services
38 Technical Inspection and Certification Services
39 Technical Testing and Analysis Service
40 Telecommunication Service
41 Transport of goods by Air Service
42 Video Production Agency's Services
43 Business Support Services
44 Internet Telecommunication Services
45 Life Insurance Service (Only for employees of Units in SEEPZ)
46 Business Auxiliary Services
47 Forward contract services
48 Work contract services
49 Registrar to an issue services (Only in respect of new issue)
50 Commercial and Industrial Construction Services