TaxTMI 
TaxTMI 
Availability of benefit of service tax exemption
03 Feb 2006 
2 Replies 
1363 Views Asked by
Guest 
Service tax exemption limited to services consumed within the SEZ; EOU outside SEZ not eligible.
The exemption applies only where services are rendered to and consumed within an SEZ developer or unit; a certificate issued by an SEZ authority does not render an export oriented unit located outside the SEZ eligible, and mere common control does not satisfy the consumption-within-SEZ requirement. (AI Summary)
The exemption applies only where services are rendered to and consumed within an SEZ developer or unit; a certificate issued by an SEZ authority does not render an export oriented unit located outside the SEZ eligible, and mere common control does not satisfy the consumption-within-SEZ requirement. (AI Summary)
if any manufacturing unit having the certificate of 100 % export oriented unit which is issued by Noida Special Economic Zone(NSEZ) under Ministry of Commerce & Industry.Such type of certificate only issued by NEPZ. Manufacturing unit situated at Manesar in Gurgaon and also mentioned in that certificate. Can they avail the benefit of service tax exemption on the basis of that certificate? i am waiting your reply.