Instruction No. 79
F. No. D.12/19/2013-SEZ
Government of India
Ministry of Commerce & Industry
Department of Commerce
(SEZ Division)
*****
Udyog Bhawan, New Delhi – 110107
Dated the 19th November, 2013
To,
All Development Commissioners Special Economic Zones
Subject: Uniform list of services to be followed in SEZs – regarding.
Sir/Madam,
I am directed to refer to this Ministry’s letter No. D.12/25/2012-SEZ dated 16th September, 2013 vide which a list of 58 (Annexure) services which may be permitted by all UACs as default authorised services was conveyed.
2. Representations have been received for inclusion of more services in the list of default authorised services. The matter was considered during the DC meeting held on 7th November, 2013 and it has been decided that following two more services may be included in the list of default authorised services:-
(i) Rent-a-cab Scheme Operator’s Services
(ii) SEZ Online Services
- The above approved list of services shall ordinarily be permitted by UAC unless anything to the contrary is noticed. Other services which are not included in the uniform list may be decided by UAC on merit.
- DCs/UACs may expand the above list to facilitate units/developers in their respective zones.
Encl: Annexure – list of 58 services.
Yours faithfully,
(Kabir abar)
Under Secretary to the Government of India
Tel: 011-2306-2496
Fax: 011-2306-3418
E-mail: kabiraj.sabargnic.in
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Annexure |
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Default List of Services approved by Department of Commerce |
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SI. No. |
List of Approved Services |
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1 |
Airport Authority Services |
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2 |
Architech Services |
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3 |
Asset Management Services |
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4 |
Advertising agency services |
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5 |
Airport services |
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6 |
Banking and other financial services |
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7 |
Business Exhibition services |
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8 |
Cargo Handling services |
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9 |
Chartered Accountant Services |
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10 |
Cleaning Activity services |
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11 |
Clearing & forwarding agents services |
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12 |
Commercial or industrical construction services |
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13 |
Company secretary services |
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14 |
Computer network services |
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15 |
Consulting Engineer’s services |
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16 |
Cost accountant services |
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17 |
Courier services |
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18 |
Credit rating agency services |
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19 |
Custom house agent services |
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20 |
Commercial training & coaching services |
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21 |
Convention services |
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22 |
Copyright services |
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23 |
Design services |
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24 |
Development & supply of content services |
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25 |
Erection, commission and installation services |
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26 |
General insurance business services |
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27 |
Goods transport agency services |
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28 |
Information Technology Software Services |
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29 |
Interior decorator services |
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30 |
Internet communication services |
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31 |
Intellectual property services |
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32 |
Legal consultancy services |
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33 |
Management, maintanance or repair services |
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34 |
Manpower Recruitment and supply agency services |
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35 |
Market research agency services |
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36 |
Other Port services |
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37 |
Outdoor caterer services |
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38 |
Packaging activity services |
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39 |
Port services |
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40 |
Processing & clearing house services |
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41 |
Renting of Immovable property services |
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42 |
Security agency services |
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43 |
Site formation & clearance, excavation earth moving |
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44 |
Storage & warehousring services |
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45 |
Supply of tangible goods |
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46 |
Survey & map making services |
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47 |
Sceintific or technical consultancy service |
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48 |
Sound recording studio or agency services |
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49 |
Technical inspection and certification |
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50 |
Technical Testing and Analysis services |
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51 |
Telecommunication services |
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52 |
Transport of goods by Air services |
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53 |
Transport of goods by Rail services |
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54 |
Transport of goods by Road services |
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55 |
Works contract services |
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56 |
Transport of goods services |
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57 |
Construction Services |
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58 |
On-line Information and database access services |
Dear Sir,
I seek your advise on service tax. I am an independent software consultant and I provide software services as an individual.
I have provided software services as a temporary contractor/ consultant to a corporate which is not only a SEZ unit but is also a software services Company in Bangalore. Further, my software services were exported to another Company in the UK. I mean my services were not “consumed” in India but in the UK.
My question is do I need to pay service tax for the software services that I rendered?
Please let know your charges to answer my question, if any.
Regards
Not sure what specifying service category means after moving into a negative list of service tax. Are we to refer to the old service tax law for the definition of the services listed in the notification? Can somebody clarify pls…
great … highly useful