Uniform list of services to be followed in SEZs - DOC Instructions
SERVICES received by a unit located in a ‘Special Economic Zone' (SEZ) are exempted. The exemption operates under very complicated procedures. The first condition is that the SEZ unit shall get an approval by the Approval Committee of the list of the services as are required for the authorised operations on which the SEZ unit wants to claim exemption from Service Tax.
Department of Commerce had recently issued a list of 58 services, which may be permitted by all UACs as default authorised services.
Representations have been received for inclusion of more services in the list of default authorised services.
It has now 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 (what are SEZ online services?)
The 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.
UAC = Unit Approval Committee
After 1.7.2012, what is the sanctity of the list of services?
Default List of Services approved by Department of Commerce
1. Airport Authority Services
2. Architect Services
3. Asset Management Services
4. Advertising agency services
5. Airport services
6. Banking and other financial services
7. Business Exhibition services
8. Cargo Handling services
9. Chartered Accountant Services
10. Cleaning Activity services
11. Clearing & forwarding agents services
12. Commercial or industrial construction services
13. Company secretary services
14. Computer network services
15. Consulting Engineer's services
16. Cost accountant services
17. Courier services
18. Credit rating agency services
19. Custom house agent services
20. Commercial training & coaching services
21. Convention services
22. Copyright services
23. Design services
24. Development & supply of content services
25. Erection, commission and installation services
26. General insurance business services
27. Goods transport agency services
28. Information Technology Software Services
29. Interior decorator services
30. Internet communication services
31. Intellectual property services
32. Legal consultancy services
33. Management, maintenance or repair services
34. Manpower Recruitment and supply agency services
35. Market research agency services
36. Other Port services
37. Outdoor caterer services
38. Packaging activity services
39. Port services
40. Processing & clearing house services
41. Renting of Immovable property services
42. Security agency services
43. Site formation & clearance, excavation earth moving
44. Storage & warehousing services
45. Supply of tangible goods
46. Survey & map making services
47. Scientific or technical consultancy service
48. Sound recording studio or agency services
49. Technical inspection and certification
50. Technical Testing and Analysis services
51. Telecommunication services
52. Transport of goods by Air services
53. Transport of goods by Rail services
54. Transport of goods by Road services
55. Works contract services
56. Transport of goods services
57. Construction Services
58. On-line Information and database access services