03 May 2014
Dear Friends, A taxable service has been registered as BUSINESS AUXILARY SERVICES under service tax registration, which provides services to SEZ unit. Kindly advise me for below points at earliest: 1. Service tax is exempted or not in this case? if it is not why? 2. If it is exempted, what is the certificated to be received from SEZ unit for provided services? 3. Is there any time limit to collect the certificate from SEZ unit? 4. Where I want to be show in ST-3 for services provided to SEZ unit?
03 May 2014
THE SEZ DEVELOPER TAKE S TAX REGISTRATION AND TAKE A 2 FROM ASSISTANT COMMISSIONER ISSUE EXEMPTION CERTIFCIATE UNDER NOTIFICATION 12/2013-ST AND THEY WILL FILE QUARTERLY A 3 RETURN AT REGISTERED S TAX RANGE OFFICE AND THEY WILL SHOW EXEMPTED SERVICES RECEIVED LIST
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