Manpower Service Provided in SEZ

[Bhuvanesh Dalawat]

Dear Sir,

I am manpower service provider in SEZ, and i am providing service in only in SEZ and 100% of my service is consumed in SEZ since 2011. Because i was proving service in SEZ and in SEZ it is Exempted so i never charged service tax and i was not registered in service tax. In 2013 service tax produced a notification according to the notification i registered in service tax and taken form A-2 from my client for exemption. i want to know is there any recovery can be raise for the period of 2011-13. if yes then who will be liable to pay as i had not charged service tax.

Please suggest,

thanks

AI Summary

Manpower Service Provider in SEZ Seeks Clarity on Service Tax Liabilities for 2011-2013; Potential 2012-2013 Issue A manpower service provider operating exclusively in a Special Economic Zone (SEZ) since 2011 sought advice on potential service tax liabilities for the period 2011-2013. Initially, the provider did not charge service tax, believing services in SEZs were exempt. After a 2013 notification, they registered for service tax and obtained exemption forms. Respondents advised that services to SEZs are considered exports and generally exempt from service tax, suggesting no liability for the period in question. However, a service tax officer indicated potential liability for 2012-2013 due to missing documentation. The provider was advised to seek legal precedents to contest this.