https://www.taxtmi.com/caselaws?id=203271 The Authority for Advance Rulings concluded that service tax is applicable on the MRO services proposed by the applicant, whether rendered to overseas entities or directly to domestic and foreign airlines. The SEZ's status as a territory outside the customs territory does not exempt it from service tax under the Finance Act, 1994. Additionally, the MRO services do not qualify as export services under the Export of Service Rules, 2005. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 05 May 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203271 The Authority for Advance Rulings concluded that service tax is applicable on the MRO services proposed by the applicant, whether rendered to overseas entities or directly to domestic and foreign airlines. The SEZ's status as a territory outside the customs territory does not exempt it from service tax under the Finance Act, 1994. Additionally, the MRO services do not qualify as export services under the Export of Service Rules, 2005. Case-Laws Service Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203271