SEZ service tax

[Asked by 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

Export of service: services to SEZ are deemed export; pay service tax then follow refund procedure.
Services supplied to an SEZ are treated as export of service and deemed export, attracting a statutory refund mechanism under specified notifications. Where the supplier has not availed the threshold exemption and lacks prescribed forms, the practical compliance route is to pay the service tax on supply and thereafter claim refund by following the notified procedural and documentation requirements.