https://www.taxtmi.com/forum/issue?id=454 Whether service tax applies to architectural fees received before the recipient obtained SEZ certification is disputed. One position requires SEZ status at the time of service for exemption; absent certification the supplier must pay tax. An opposing position treats the exemption under Notification No. 4/2004 as liberal and remedial, allowing retrospective exemption once the project later obtains SEZ certification. The core issue is whether entitlement depends on contemporaneous SEZ status or may be recognised after certification, requiring review of procedural rules and evidentiary proof to claim the exemption. en-us Wed, 23 May 2007 17:42:30 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=454 Whether service tax applies to architectural fees received before the recipient obtained SEZ certification is disputed. One position requires SEZ status at the time of service for exemption; absent certification the supplier must pay tax. An opposing position treats the exemption under Notification No. 4/2004 as liberal and remedial, allowing retrospective exemption once the project later obtains SEZ certification. The core issue is whether entitlement depends on contemporaneous SEZ status or may be recognised after certification, requiring review of procedural rules and evidentiary proof to claim the exemption. Discussion-Forum Service Tax Wed, 23 May 2007 17:42:30 +0530 https://www.taxtmi.com/forum/issue?id=454