Rent a Cab and SEZ
Online Services Supply to SEZs in List of 58 for Automatic Service Tax
Exemption
[SEZ
Instruction No. 79 dated 19th November 2013]
Subject:
Uniform list of services to be followed in SEZs.
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
3. 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.
4. DCs/UACs may expand the above list to
facilitate units/developers in their respective zones.
F. No.
D.12/19/2013-SEZ
Encl:
Annexure - list of 58 services.
|
Annexure Default List of Services approved by Department
of Commerce |
|
|
SI.
No. |
List
of Approved Services |
|
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 |