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    <title>2013 (10) TMI 339 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal filed by the appellant, determining that no service tax was payable on services provided to a SEZ unit during the specified period, in accordance with the provisions of the SEZ Act, 2005. The Tribunal emphasized that the notifications issued were to operationalize the exemption available under the SEZ Act, 2005, ultimately ruling in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal filed by the appellant, determining that no service tax was payable on services provided to a SEZ unit during the specified period, in accordance with the provisions of the SEZ Act, 2005. The Tribunal emphasized that the notifications issued were to operationalize the exemption available under the SEZ Act, 2005, ultimately ruling in favor of the appellant.</description>
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