Exemption to STPI units from Service Tax

[Guest]

IS there any specific provision to exempt STPI units from payment of service tax

[Ravi Chopra]

No there is no such specific exemption for units situated in STPI. However units siutated in SEZ are exempted from service tax.

AI Summary

Service tax exemption: STPI units lack a specific exemption while SEZ units remain exempt from service tax. No specific statutory exemption exists for units located in STPI from service tax; STPI location alone does not confer exemption and such units remain subject to standard service tax rules. Units in Special Economic Zones (SEZ) are expressly treated as exempt from service tax, so exemption eligibility depends on SEZ status rather than STPI status.