SEZ service tax

[Guest]

Dear Sir,

I seek your advise on service tax. I am an independent software consultant and I provide software services as an individual.

I have been providing software services as a contractor/consultant to a SEZ unit which is itself a software services Company located in Bangalore.

My question is do I need to pay service tax for the software services provided to a SEZ unit?

Regards,

AI Summary

Consultant Queries Service Tax Obligation for SEZ Services; Explore Threshold Exemption and Refund Process for Compliance. An independent software consultant inquired about the obligation to pay service tax for services provided to a Special Economic Zone (SEZ) unit. Respondents clarified that services to SEZ are considered exports, and there is a refund process for such taxable services. The consultant, lacking certain forms, questioned his tax liability. It was advised to first utilize the threshold exemption of 10 lakhs if not providing taxable services to entities other than SEZ/EOU. The procedure involves paying the service tax initially and then claiming a refund, as outlined in specific notifications.