Service tax - GTA/cargo handling on SEZ unit Domestic clearances

[ramkishan badavath]

shall a SEZ Unit be liable for service tax under GTA/cargo handling  on  Domestic clearances (sales to domestic market) since all others such customs duty (excise duty  - CVD) VAT/sales tax , octroi etc are being paid for such clearances and undoubtedly it is not an export

AI Summary

Are SEZ units liable for service tax on domestic GTA or cargo handling? Check Notification No.17/2011 for guidance. A discussion on whether a Special Economic Zone (SEZ) unit is liable for service tax on Goods Transport Agency (GTA) or cargo handling for domestic clearances, given that other duties like customs, excise, VAT, and octroi are paid for these transactions, which are not exports. The response suggests consulting Notification No.17/2011 for detailed information.