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Reverse Charge (GTA) and SEZ Unit

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..... Reverse Charge (GTA) and SEZ Unit
Query (Issue) Started By: - Ashok Chopra Dated:- 3-6-2014 Last Reply Date:- 6-6-2014 Service Tax
Got 2 Replies
Service Tax
Dear Forum, I am SEZ unit rec .....

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..... eiving and sending goods through transporter, who is not charging any service tax as the transporter is not registered with service tax department. My queries:- 1. Can SEZ unit be called as located .....

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..... in the taxable territory? 2. If yes, should i go for the exemption benefit and fulfill the formalities of Form-A1, Form-A2 and Form-A3? 3. If no, what should i do? Thanks and regard Reply By Rajag .....

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..... opalan Ranganathan: The Reply: Sir, Section 26 (e) the Special Economic Zone Act, 2005 stipulate that every Developer and the entrepreneur shall be entitled to exemption from service tax under Chap .....

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..... ter-V of the Finance Act, 1994 on taxable services provided to a Developer or Unit to carry on the authorized operations in a Special Economic Zone. Therefore in my opinion you are not liable to pay .....

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..... any service tax. Reply By Raja krishnan: The Reply: Dear Sir, Please go through the Notification No:12/2013 dated 01.07.2013 as follow this Notification you (SEZ) are applicable to pay service tax .....

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..... as well as refund the same. In this decision up to my end.
Discussion Forum - Knowledge Sharing .....

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