Service Tax issues relating to units in SEZ – regarging

No. CLE/POL/CIRCULAR/2008                                                  
Oct. 14, 2008

Members of the Council

Sub : Service Tax issues relating to units in SEZ – reg.

Dear Member

The Department of Revenue, Ministry of Finance has issued a Service Tax Circular No.105/08/2008 dated Sept. 16, 2008 providing clarifications on the applicability of Service Tax to units in SEZ. A copy of the said Notification is enclosed herewith.

This Service Tax Circular states that SEZ units providing taxable services to any person for consumption in DTA or providing any taxable service which is otherwise not exempted vide Service Tax Notification No. 4/2004-ST dated 31.3.2004 (copy enclosed) are liable for payment of Service Tax. This Circular further states that units in SEZ willing to avail the refund of Service Tax on certain specified services notified through Notification No. 41/2007 should take registration with the jurisdictional Service Tax authorities or central excise commissionerates, as the case may be.

Member exporters may kindly note the above.

With regards

Elangovan K
Executive Director
COUNCIL FOR LEATHER EXPORTS

 

Notifications/Circulars