Exemption to sub-contractors in SEZ

[Rajeev Kalra]

Are sub-contractors exempted from Service tax for providing services to main contractor who in turn provides services to SEZ develpoer.

AI Summary

SEZ service exemption: subcontractor services wholly within SEZ are exempt; otherwise subject to service tax.
Subcontractors are not automatically exempt from service tax; exemption depends on the place of provision. Services provided wholly within the SEZ are exempt from service tax, whereas services performed outside the SEZ remain subject to service tax liability.