TaxTMI 
TaxTMI 
TaxTMI 
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
Service tax - GTA/cargo handling on SEZ unit Domestic clearances
ramkishan badavath
Service tax liability for GTA and cargo handling on SEZ domestic clearances hinges on applicable notification guidance. Whether an SEZ unit is liable for service tax on GTA and cargo handling services for domestic clearances, despite payment of other duties and non-export character, must be determined by reference to the applicable notification directed in the reply. (AI Summary)
