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Sez unit

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(Querist)
16 June 2012 Is SEZ unit laible to pay service tax on import of services & providing services to DTA within india ? If Yes then what is the penalty or fine for non- Payment of service tax within due course of time period?

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kaushal kishor
MBA Finance
CS Student
CA Student
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Swanand

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Swanand (Expert)
19 June 2012 Yes, SEZ unit should charge Service Tax. It will be treated as Imports of Services in hand of DTA unit and it will attract Import Duties.

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