Applicability of Service Tax in SEZ, Service Tax

[Rehan Wazir]

I have a query :

Party X provided Works Contract Services of arond 1.6 crores and also willing to provide AMC to assesee located in SEZ at a very low cost in comparison to others.But Party X didnt have Service Tax Code(STC). The query is whether Reverse Charge Mechanism is applicable ? or whether assesee claim refund in Form A4 or not charging service tax in Form A3 ?( but both these form required STC to be filled in ).

Posts / Replies

[MUKUND THAKKAR]

Any service provided in SEZ is exempted, if contractor have not service tax number than right of exemption is not waive. please consult the authority and explain the fact and difficulty to avoid the payment of service tax.