Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Input credit of Service Tax in case of services provided to SEZ area, Service Tax

Issue Id: - 107520
Dated: 29-10-2014
By:- Mehul Pandya

Input credit of Service Tax in case of services provided to SEZ area


  • Contents

Sir,

We are providing Technical Services to the different clients. Some clients are located in SEZ area and they have told us not to charge service tax to them against A-1 form. In this case can we avail input service tax credit against the services provided in the SEZ area. Please suggest is there is any way out to take cenvat credit otherwise we have to bear loss of service tax portion.

Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1


1 Dated: 29-10-2014
By:- Naveed S

Yes Sir, you can avail such cenvat credit for services provided in the SEZ area.

Such provision is already available in the credit rules, so there shall not be any loss of service tax credit.


2 Dated: 30-10-2014
By:- Mehul Pandya

Thank you for your reply,

Can you please suggest any notification,circular or case laws favoring the same.


3 Dated: 30-10-2014
By:- Rajesh Nathoo

Dear Mehul ,

Please go through sub rule (6A) of Rule 6 of Cenvat Credit Rules, 2004

The provisions of sub rules 1,2,3,4 shall not be applicable in case taxable services are provided without payment of Service Tax to a unit in SEZ ...............


4 Dated: 31-10-2014
By:- Naveed S

Yes, you can avail input service credit against services provided in the SEZ area, as explained above.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates