EOU - exempted service
Guest
Respected Members, We are a 100% EOU registered under seepz and are in to activity of Pharmaceutical research and development services. We are registered under 'Scientific & Technical Services' We have a permission from seepz for DTA sales. Whether EOU are exempted from service tax in respect of such DTA sales. Please advise. Thanks and Regards Prashant Bhole
Exemption for export-oriented units: DTA sales by EOU are not automatically service tax exempt without specific notification. Whether exemption from service tax applies to DTA sales by a 100% EOU in SEEPZ registered for Scientific & Technical Services: there is no blanket exemption for EOUs, SEEPZ permission to make DTA sales does not itself create exemption, and any relief depends on explicit statutory or notification-based provisions applicable to SEZ-located units. (AI Summary)
TaxTMI