Services to SEZ Units

[JOHN SHANNEL]

Our company is a SEZ units. We receive services from outsiders and they claim service tax for the services provided to us. are we not exempted for service tax. Please clarify and also mention the sectioni.

 

John Shannel

AI Summary

SEZ Companies: Service Tax Exemption Explained, Refund Process Outlined under Notification No. 17/2011, Section 26 of SEZ Act A company operating within a Special Economic Zone (SEZ) inquired about exemptions from service tax on services received. It was clarified that while services consumed entirely within the SEZ are exempt from service tax, others require a refund process. Notification No. 17/2011 outlines the exemption for services used in SEZ operations. To claim a refund, the company must file specific documents and applications as per the guidelines in the notification. Additional references include Notification No. 4/2004 and Section 26 of the SEZ Act, 2005. The discussion provided detailed steps for claiming refunds and necessary documentation.