Availability of benefit of service tax exemption

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..... Availability of benefit of service tax exemption
Query (Issue) Started By: - Rajesh Kumar Dated:- 3-2-2006 Last Reply Date:- 6-2-2006 Service Tax
Got 2 Replies
Service Tax
if any manufact .....

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..... uring unit having the certificate of 100 % export oriented unit which is issued by Noida Special Economic Zone(NSEZ) under Ministry of Commerce & Industry.Such type of certificate only issued by NEPZ. .....

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..... Manufacturing unit situated at Manesar in Gurgaon and also mentioned in that certificate. Can they avail the benefit of service tax exemption on the basis of that certificate? i am waiting your reply .....

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..... . Reply By Surender Gupta: The Reply: No, EOU units situated outside SEZ are not entitled to avail the exemption on the basis of certificate issued by the Development Commissioner of relevant SEZ. By .....

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..... merely contorlling authority is the same, an EOU can not become a SEZ unit. Reply By Brijesh C Verma: The Reply: Your query needs a closer look at Notification No. 4/2004 dated 31.3.2004 which exempt .....

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..... s from services tax net, all services which are rendered to (A)a developer of a SEZ or (B)a unit of SEZ. the basic condition for this exemption is that the services must be consumed within the SEZ its .....

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..... elf. Therefore, the services rendered to a EOU situated outside the SEZ would not be eligible to avail this exemption.
Discussion Forum - Knowledge Sharing .....

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