Availability of benefit of service tax exemption

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..... if any manufacturing 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 .....

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..... issued by NEPZ. 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 wai .....

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..... ting your reply. - 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 .....

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..... of relevant SEZ. By 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 .....

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..... 31.3.2004 which exempts 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 cons .....

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..... umed within the SEZ itself. Therefore, the services rendered to a EOU situated outside the SEZ would not be eligible to avail this exemption. - Availability of benefit of service tax exemption - Que .....

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..... ry Started By: - Rajesh Kumar Dated:- 3-2-2006 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxm .....

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..... anagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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