CA Ankur Taparia (Manager) (24 Points)
28 September 2012
Am I liable to pay service tax on services rendered to SEZ?
I am a Freight Forwarder and Clearing House Agent. I cleared the goods imported by a person located in SEZ. Should i charge service tax on the same? Is there any rule/notification regarding applicability on Freight Forwarding ONLY or CHA ONLY?
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 29 September 2012
Since it is not wholly consumed in SEZ, exemption is available by means of refund only. The service shall relate operations authorised by DC of SEZ for this purpose. Notification No. 40/2012 dated
Vikas
(CA)
(1135 Points)
Replied 29 September 2012
Dear Ankur,
You may refer to the above mentioned notification no.40/2012-ST dated 20.06.2012;
In short:
1. If you want to claim exemption from the service tax, you will have to obtain the Form A-1 from the SEZ Unit; this form is applied to thedepartment by the SEZ unit and the same is claimed by from the department.
2. Further, you also must check the list of authorised operations as per Form A-1, wherein it is a must that your service is also mentioned in the said list.
3. Thirdly, in my opinion, whether the services are wholly consumed or not within the SEZ, is the look out for SEZ Unit while claiming refund, etc.
CAclubindia
