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June 2009

Notification No.15/2009 — Service Tax dated 20.05.2009. Amendment to Notification No. 9/2009-Service Tax, dated the 3rd March, 2009

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Nimesh Dedhia, Vijay Kewalramani
Chartered Accountants
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Part B : Indirect taxes


Updates in VAT and Service Tax :

Service Tax update

Notifications

  1. Notification No.15/2009 — Service Tax dated 20.05.2009.
    Amendment to Notification No. 9/2009-Service Tax, dated the 3rd March, 2009

Exemption to levy service tax on services provided in
relation to the authorised operations in a Special Economic Zone. So the
refund procedure has been dispensed with by this notification when services
have been utilised wholly in the SEZ. Refund procedure will continue where
taxable services provided to SEZ are consumed partially or wholly outside SEZ.
Exemption is subject to conditions and requirements specified in this
notification.

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