Phone :  24330840                                        Email :  Chennaiservicetax@dataone.in

Fax    :  24323046                                      Website    http://servicetaxchennai.gov.in

                              Government of India

                              Ministry of Finance

              Office of the Commissioner of Service Tax

                                             MHU Comlex, 692 Anna Salai, Nandanam Chennai 600 035

TRADE NOTICE NO.32/2008 ST DATED 19/09/2008

Subject :-  Service Tax issues relating to units in SEZ – reg.

                Attention  of the Service Tax assesses, Trade and Public concerned is invitd to the Board’s circular No.105/08/2008 dated 18/09/2008 wherein issues relating to

             i)                    non payment of Service Tax by SEZ Units providing taxable service outside SEZ and

ii)                  refund of service tax on taxable services used for the purposes of export of goods by SEZ Units, have been clarified.

2.         The copy of the said Board’s circular is enclosed for ready reference.

3.         All the Trade Associations are requested to bring the contents of the Trade Notice to the attention of their members, in particular and all other concerned in general.

                                    (Issued from file C.No. IV/16/04/2008-STC)

Encl:  As above

                                                                                                                   sd/-     

                                                                              (Raj K. Barthjwal)

Commissioner

To

1. As per mailing list. (Both Trade and Department)
2. Members of the R.A.C.
3. Copy to:  The Superintendent, Computer Section for publishing in the Departmental website.
4. The Development Commissioner, SEZ, Chennai.