TaxTMI 
TaxTMI 
SEZ service tax
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....EZ service tax<br> Query (Issue) Started By: - Ram Sharma Dated:- 11-3-2017 Last Reply Date:- 12-3-2017 Service Tax<br>Got 6 Replies<br>Service Tax<br>Dear Sir, I seek your advise on service tax. I am an independent software consultant and I provide software services as an individual. I have been providing software services as a contractor/consultant to a SEZ unit which is itself a software serv....
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....ices Company located in Bangalore. My question is do I need to pay service tax for the software services provided to a SEZ unit? Regards, Reply By KASTURI SETHI: The Reply: Dear Querist, Service to SEZ is export of service. There is refund procedure for taxable services provided to SEZ. Go through Notification No.12/13-ST dated 1.7.2013 as amended vide Notification Nos.15/13-ST dated 21.11.20....
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....13, 7/14-ST dated 11.7.14, 2/16-ST dated 3.2.16 and 30/16-ST dated 26.5.16. Reply By Ganeshan Kalyani: The Reply: Yes rendering service to SEZ is a deemed export. Reply By Ram Sharma: The Reply: Sir, Thanks for the responses. Since I do not have Form A1 and Form A2, am I liable to pay service tax? Regards Reply By KASTURI SETHI: The Reply: Dear Querist,. Have you availed threshold exemption....
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.... of RS.10 lakhs ? Reply By Ram Sharma: The Reply: I have not availed threshold exemption of 10 Lakhs. Regards Reply By KASTURI SETHI: The Reply: If you are not providing taxable service to a person other than SEZ/EOU, first avail threshold exemption limit of ₹ 10 lakhs. Service to SEZ is treated as export and procedure has been laid down in above notifications. First pay ST and thereaft....
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....er claim refund.<br> Discussion Forum - Knowledge Sharing ....