Service Tax - Reverse Charges - SEZ, Service Tax

[CA BALRAM PANDEY]

Dear All,

 Kindly advice whether service rendered under reverse charge mechanism to a body corporate assessee located in SEZ by a non corporate assessee, require registration of SEZ assessee in service tax and discharge his liability of service tax under Reverse Charge Mechanism.  

 

Thanks

Posts / Replies

[Pradeep Khatri]

Yes, getting registration under Reverse/partial reverse charge is mandatory.  Service tax so paid can be applied for seeking refund.

[CA BALRAM PANDEY]

Can u please guide me on this notification Notification No. 40 / 2012-Service Tax