Respected Forum,
We are in the process of establishing unit in SEZ and receiving services for authorised operations from various services providers. Is it necessary for us to get our unit registered in Service Tax and Customs & Central Excise.
If yes, we will not get the unit registered in Service Tax. How can we get refund of Terminal Service Tax paid on various authorised operations.
pls advice
Registration requirement for SEZ units: registration in service tax and customs and central excise is necessary. The operative advice is that an SEZ unit receiving services for authorised operations must obtain registration under the relevant indirect tax regimes, specifically Service Tax and Customs & Central Excise; the reply affirms the necessity to register but does not address procedures for refund of Terminal Service Tax. (AI Summary)