Chapter IV - TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS (From Rule 22 to Rule 46)
Special Economic Zones Rules, 2006 Chapter IV TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS
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Exemption from service tax for SEZ developers and units applied to services for authorized operations before its later omission. Exemption from service tax under the SEZ Rules provided that taxable services rendered by any service provider to a Developer or a Unit, including a Unit under construction, were exempt when rendered for authorized operations within a Special Economic Zone; that provision (Rule 31) was subsequently omitted by a later notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from service tax for SEZ developers and units applied to services for authorized operations before its later omission.
Exemption from service tax under the SEZ Rules provided that taxable services rendered by any service provider to a Developer or a Unit, including a Unit under construction, were exempt when rendered for authorized operations within a Special Economic Zone; that provision (Rule 31) was subsequently omitted by a later notification.
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