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Service Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Demand of service tax for the service provided to SEZ for the ...

Service Tax

February 9, 2023

Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is indeed used and wholly consumed in the SEZ therefore, the appellant is eligible for exemption under notification no.9/2009-ST as amended - AT

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  1. Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT

  2. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

  3. Services provided by SEZ unit are not entitled for automatic exemption by virtue of SEZ Act – They are liable to service tax like any other assesse – AAR

  4. Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification...

  5. It would be unfair and improper to demand service tax alleging that every services which is provided within the airport area would fall under airport services.

  6. Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the...

  7. Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism...

  8. GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.

  9. Erection and commissioning services - these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection...

  10. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

 

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