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SEZ service tax

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..... 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, - .....

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..... 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 21.11.2013 , 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 r .....

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..... endering 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 of RS.10 lakhs ? - Reply By Ram Sharma - The Reply = I have not availed threshold exemption of 10 Lakhs. .....

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..... 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 thereafter claim refund. - SEZ service tax - Query Started By: - Ram Sharma Dated:- 11-3-2017 Service Ta .....

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..... x - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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