Dears, whether service provided to MEPZ, chennai (not to a unit in MEPZ) is exempted ?
Sowmya.S.Balan (Paid Assistant) (749 Points)
30 July 2013Dears, whether service provided to MEPZ, chennai (not to a unit in MEPZ) is exempted ?
CA Anil Agarwal
(Practicing CA)
(67 Points)
Replied 30 July 2013
Services provided within the boundary of SEZ are exempted, Suppose a unit in SEZ has its factory in SEZ and corporate office outside SEZ then services provided at corporate office will be within the ambit of Service Tax.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India