economic zone

The foreign agents provide service to the exporters. However the services are provided outside India. They meet the prospective buyer outside India, they promote the products of the exporter outside India. For Service Tax to be leviable and payable, the services must be provided “in India”, except in the state of Jammu & Kashmir. Full Article

Attention of the Trade is invited to Trade Notice No. 2/2005-S.T., dated 31-3-2005, No. 21/2005, dated 4-7-2005, etc., notifying the geographical area of Service Tax Divisions-I & II and the allocation of various taxable services under both the said Divisions presently comprising of the concurrent geographical area while they are bifurcated on the basis of category of service. Divisions other than I & II of the Service Tax Commissionerate, Mumbai, have been created on ge.. Full Article

Notification No. 25/2009-Service Tax, dated 19-8-2009 In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Export of Services Rules, 2005, namely :­– Full Article

Notification No.22/2009 – Service Tax–New Delhi, the 7th July, 2009 G.S.R. (E).- In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Taxation of Services (Provided from outside India and Received in India) Rules, [...] Full Article

By notification No. 1/2002–ST dated 01.03.2002  the Central Government exempts the taxable services provided, by Government of Rajasthan under Group Personal Accident Scheme, to its employees in relation to general insurance business, from whole of the service tax leviable thereon under section 66 of the said Act. The scope of this notification has been enlarged [...] Full Article