Service tax exemption claim by sez

R S RAO (JOB) (30 Points)

10 June 2016  

Hello, 

Please clarify the following query :

Can the Service Tax authority refuse issue of Form -A2 if the service provider has not registered with Service Tax authority under the heading for which the service was provided to the SEZ. 

Question 1- If a service provider is registered under heading 0233 - Erection and Commissioning, but has provided the service to SEZ under heading - Maintenance and repairs, can the ST department refuse to issue the Form-A2 ?

Question-2 - If the ST authority refuse to issue the Form-A2 is the service taker liable to pay the service tax along with penalty and interest as they had not disclosed under what head they where claiming the exemption?

Thanks for your help

R Shivank Rao