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April 2009

Exemption on services provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Nimesh Dedhia, Vijay Kewalramani
Chartered Accountants
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10 Exemption on services provided in relation to the
authorised operations in a Special Economic Zone, and received by a
developer or units of a Special Economic Zone, whether or not the said
taxable services are provided inside the Special Economic Zone

Notification No. 09/2009-Service Tax, dated 3-3-2009 :

By this Notification the taxable services specified in
clause (105) of S. 65 of the Finance Act, 1994 which are provided in
relation to the authorised operations in a Special Economic Zone, and
received by a developer or units of a Special Economic Zone, whether or not
the said taxable services are provided inside the Special Economic Zone, are
exempt from the whole of the Service Tax leviable thereon u/s.66 of the said
Finance Act, subject to conditions specified in this Notification.

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