EOU - exempted service

[Asked by 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

There is no general exemption available to EOU. However, a unit situated within SEZ shall be exempt from service tax.

[RadheyShyam Mangal]

no there is no exemption notification under service tax.

AI Summary

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.