SEZ SERVICE TAX

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..... SEZ SERVICE TAX
Query (Issue) Started By: - nv n Dated:- 25-7-2012 Last Reply Date:- 3-8-2012 Service Tax
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Service Tax
Dear all. Since services to SEZ are treated as Exports e .....

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..... ither to Developer/Units, also fully exempted as per the notification 40/2012, is it will be covered under the mega notification ( sl no 14 as PORT). SEZ as notified as PORT. pls clarify with relaven .....

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..... t points. Reply By vijay kumar: The Reply: Dear Sir, while Notification No.42/2012 grants conditional exemption to services received in SEZ, Nofn.25/2012-ST grants exemption to services by way of co .....

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..... nstruction, erection, commissioning, or installation of original works pertaining to an airport, port or railways, including monorail or metro. Thus, the latter covers certain specific services only. .....

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..... Further, the term "port" covered in therein is to be read in terms of Section 65B (38) "port" has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) .....

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..... or in clause (4) of section 3 of the Indian Ports Act, 1908; (15 of 1908). The distinction may therefore be taken note of.
Discussion Forum - Knowledge Sharing .....

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