TMI BlogReverse Charge (GTA) and SEZ UnitX X X X Extracts X X X X X X X X Extracts X X X X ..... Reverse Charge (GTA) and SEZ Unit X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as refund the same. In this decision up to my end. X X X X Extracts X X X X X X X X Extracts X X X X
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