The Central Government has issued new Notification for
service tax concessions in respect of service provided to SEZ units/Developers
vide Notification No. 12/2013-ST Dated 01/07/2013.
According to the said Notification, if the service provider
providing any service to SEZ Unit/Developer without charging any service tax,
then they should obtain a copy of authorization for said specified services in
Form A-2 granted by Service Tax Department to the said SEZ
Unit/Developer.
Ensure that the service provided to SEZ unit/Developer is
mentioned in the said authorization. If the service provided is not mentioned in
authorization then, service tax is required to be levied and said SEZ
unit/Developer can claim refund of service tax paid.
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