Manpower Service Provided in SEZ

[Asked by Guest]

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

Export of service: manpower supplied to SEZ treated as exempt from service tax, subject to procedural documentation and penalty risk.
Manpower supplied to a SEZ is treated as export of service and generally exempt from service tax, but notifications during 2011-2013 altered procedural requirements and introduced exemption certificate/form obligations; failure to hold prescribed documentation may prompt tax authorities to question exemption claims. Liability for payment shifted between provider and receiver under different notifications, procedural compliance tightened from a later date, and non compliance can attract demand and limited penalties; practitioners should preserve documentary proof of export treatment and obtain written reasons from authorities before making payments.