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 Ministryís 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 Operatorís 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 Engineerís 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