Service tax compliance

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swapnil (Querist)
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02 September 2013 one of my client is providing service in Sez. can he claim service tax refund on input services taken by him.

Sumit Grover (Expert)
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02 September 2013 Yes....the refund is allowed subject to the conditions stipulated in N/N 12/2013-ST dated 01-July-2013

swapnil (Querist)
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02 September 2013 but this notification is for SEZ units and my client is providing service in sez and is not located in sez unit

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