TaxTMI 
TaxTMI 
Availability of benefit of service tax exemption
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....vailability of benefit of service tax exemption<br> Query (Issue) Started By: - Rajesh Kumar Dated:- 3-2-2006 Last Reply Date:- 6-2-2006 Service Tax<br>Got 2 Replies<br>Service Tax<br>if any manufactu....
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....ring 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. ....
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....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.....
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.... Reply By Surender Gupta: The Reply: No, EOU units situated outside SEZ are not entitled to avail the exemption on the basis of certificate issued by the Development Commissioner of relevant SEZ. By ....
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....merely contorlling authority is the same, an EOU can not become a SEZ unit. Reply By Brijesh C Verma: The Reply: Your query needs a closer look at Notification No. 4/2004 dated 31.3.2004 which exempts....
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.... from services tax net, all services which are rendered to (A)a developer of a SEZ or (B)a unit of SEZ. the basic condition for this exemption is that the services must be consumed within the SEZ itse....
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....lf. Therefore, the services rendered to a EOU situated outside the SEZ would not be eligible to avail this exemption.<br> Discussion Forum - Knowledge Sharing ....