https://www.taxtmi.com/caselaws?id=206766 Service tax exemption was available for containers supplied to SEZ units for authorised operations, even where the containers were used partly outside the Special Economic Zone. Notification No. 4/2004-ST was read harmoniously with section 26 of the Special Economic Zones Act, 2005 and Rule 31 of the Special Economic Zone Rules, 2006, which extend exemption to taxable services provided to a Developer or Unit for authorised operations. The regime does not require exclusive consumption of the service within the Zone. On that basis, the supply of containers to SEZ units fell within the exemption and the service tax demand was not sustainable. en-us Mon, 21 Mar 2011 00:00:00 +0530 Thu, 01 Sep 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206766 Service tax exemption was available for containers supplied to SEZ units for authorised operations, even where the containers were used partly outside the Special Economic Zone. Notification No. 4/2004-ST was read harmoniously with section 26 of the Special Economic Zones Act, 2005 and Rule 31 of the Special Economic Zone Rules, 2006, which extend exemption to taxable services provided to a Developer or Unit for authorised operations. The regime does not require exclusive consumption of the service within the Zone. On that basis, the supply of containers to SEZ units fell within the exemption and the service tax demand was not sustainable. Case-Laws Service Tax Mon, 21 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206766