Service tax on Manpower supply, Service Tax

[pravin thakur]

Whether service tax is to be paid on manpower supply bill raised by the contractor for the services provided under SEZ area.

Posts / Replies

[V Ramanujam]

As per exemption Notification 4/2004-ST dt 31.3.04 if the service provided is consumed within the SEZ, then full exemption is available. Thus, if the manpower supply bill is for the personnel working within the SEZ, then no service tax is applicable.