Service Tax issues relating to units in SEZ

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..... Chief Commissioners of Central Excise (All) Director General of Central Excise Intelligence Director General of Service Tax Director General of Audit Commissioners of Service Tax (All) Commissioner (DPPR) [email protected]. in Sir/Madam, Sub: Service Tax issues relating to units in SEZ- reg. It has been observed that there has been lack of clarity in the field formations admin .....

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..... report has pointed out instances, where SEZ units in Chennai & Cochin were providing taxable services like manpower supply service, technical testing and analysis service etc., to units / persons outside SEZ, without payment of service tax. In this regard the Ministry of Commerce (MOC) has observed that monitoring and collection of service tax does not come under the jurisdiction of the Developmen .....

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..... ing ST liability correctly. This survey may be completed by 20.10.2008, and a report in this regard may be sent to DGST by 31.10.2008, positively. 3. Refund of Service Tax on taxable services used for the purposes of exports of goods by SEZ units 3.1 Refund of service tax paid on certain taxable services used in export of goods is permitted under notification 41/2007-ST. This notification presc .....

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