https://www.taxtmi.com/forum/issue?id=3469 Whether a standalone SEZ unit must furnish Form A-1 to secure exemption from service tax depends on the nature of services and the authorised status of SEZ operations. Services consumed within the SEZ may be exempt either by refund after payment or by direct exemption where the unit qualifies; the latter requires a certified Form A-1 for units whose sole business is within the SEZ and applies to services performed in or for property located in the SEZ under the Export of Services Rules. en-us Fri, 30 Sep 2011 19:34:09 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3469 Whether a standalone SEZ unit must furnish Form A-1 to secure exemption from service tax depends on the nature of services and the authorised status of SEZ operations. Services consumed within the SEZ may be exempt either by refund after payment or by direct exemption where the unit qualifies; the latter requires a certified Form A-1 for units whose sole business is within the SEZ and applies to services performed in or for property located in the SEZ under the Export of Services Rules. Discussion-Forum Service Tax Fri, 30 Sep 2011 19:34:09 +0530 https://www.taxtmi.com/forum/issue?id=3469