SEZ service tax, Service Tax

[Ram Sharma]

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 services Company located in Bangalore.

My question is do I need to pay service tax for the software services provided to a SEZ unit?

Regards,

Posts / Replies

[KASTURI SETHI]

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 21.11.2013, 7/14-ST dated 11.7.14, 2/16-ST dated 3.2.16 and 30/16-ST dated 26.5.16.

[Ganeshan Kalyani]

Yes rendering service to SEZ is a deemed export.

[Ram Sharma]

Sir, Thanks for the responses. Since I do not have Form A1 and Form A2, am I liable to pay service tax? Regards

[KASTURI SETHI]

Dear Querist,. Have you availed threshold exemption of RS.10 lakhs ?

[Ram Sharma]

I have not availed threshold exemption of 10 Lakhs.

Regards

[KASTURI SETHI]

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 thereafter claim refund.