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.

AI Summary

Service provider queries Service Tax exemption for SEZ project; seeks guidance on documentation and procedures under notifications 9/2009-ST, 15/2009-ST. A service provider registered under Service Tax is inquiring about the exemption of services provided within a Special Economic Zone (SEZ) from Service Tax. They have received an order to install a plant in an SEZ, and the client claims the services are exempt from Service Tax. The provider seeks guidance on necessary documentation and procedures, as well as whether separate records are required due to their centralized registration. A respondent advises referring to notifications 9/2009-ST and 15/2009-ST for clarification on the matter.