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Service Tax issues relating to units in SEZ

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..... missioners of Central Excise Customs (All) 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 bee .....

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..... such services which are exempt by notification No. 4/2004-ST . The C AG, it in recent 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 monitor .....

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..... ce to a recipient for consumption outside SEZ, and if so whether or not, they are discharging 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 servi .....

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..... in Delhi, Mumbai, Bangalore, Ahmedabad, Kolkata and Chennai and the jurisdictional central excise commissionerates elsewhere) and file their claims there. 4. The information contained in this circular may be brought to the notice of SEZ Units and the Development Commissioners. 5. Receipt of the Circular may be acknowledged. 6. Hindi version will follow. Yours faithfully, (Gautam Bh .....

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