Services provided in SEZ

[Rajeev Kalra]

We are registered under Service tax and have been providing services under 'Erection & Commissioning', 'Works Contract' etc. Recently, we have got a order from one of the client who is going to install the plant in SEZ. His contention is that the services are entirely exempt from Service tax since these are consumed within SEZ.As a service provider, what are the documents/procedure we are supposed to take/adopt from him. Furthur, shall we have to keep seperate records for this since we have got a centralised registration. Pl expalin.

[CA. Shivani Shah]

Please refer notification no. 9/2009-ST dtd. 3/03/2009. Also notification no. 15/2009-ST dtd. 20/05/2009 will need to be looked into.

AI Summary

SEZ service tax exemption: documentation and recordkeeping requirements for contractors providing erection and commissioning services.
Whether Erection & Commissioning and Works Contract services supplied for installation in an SEZ are exempt as consumed within the SEZ, and what documentation, procedures and recordkeeping a centrally registered service provider must follow. The reply directs the enquirer to consult notification no. 9/2009-ST dated 3/03/2009 and notification no. 15/2009-ST dated 20/05/2009 for the exemption and procedural provisions.