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Audit Trail Compliance in Accounting Software
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August 2012

Exemption of service provided to SEZ, etc. — Notification No. 40/2012-ST, dated 20-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

Vide this Notification, exemption granted to services provided to an unit located in a Special Economic Zone or Developer of SEZ and used for the authorised operations, from the whole of the service tax, education cess and secondary and higher education cess leviable thereon, subject to complying with conditions and procedures.

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