https://www.taxtmi.com/caselaws?id=214146 The Tribunal held that the service tax exemption under Notification No.4/2004-ST for services provided to a Special Economic Zone (SEZ) is applicable only if services are consumed within the SEZ. The Tribunal emphasized strict interpretation of exemption notifications in tax laws, ruling in favor of the tax authorities and directing the appellant to make a pre-deposit of Rs.1.00 Crore within a specified timeframe. The judgment clarified the eligibility criteria for the exemption and highlighted the importance of balancing interests in granting stay applications. en-us Wed, 16 May 2012 00:00:00 +0530 Wed, 16 Jan 2013 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214146 The Tribunal held that the service tax exemption under Notification No.4/2004-ST for services provided to a Special Economic Zone (SEZ) is applicable only if services are consumed within the SEZ. The Tribunal emphasized strict interpretation of exemption notifications in tax laws, ruling in favor of the tax authorities and directing the appellant to make a pre-deposit of Rs.1.00 Crore within a specified timeframe. The judgment clarified the eligibility criteria for the exemption and highlighted the importance of balancing interests in granting stay applications. Case-Laws Service Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214146