https://www.taxtmi.com/caselaws?id=238081 Notification No. 4/2004-ST was applied to construction services used for a unit in a Special Economic Zone, and the exemption was found, at a prima facie stage, to extend to taxable services provided to an SEZ unit for consumption within the zone. The fact that payment passed through intermediary contractors did not, on the record, defeat the claimed exemption where the services were undertaken for and consumed by the SEZ unit. On that basis, the appellant established a prima facie case for waiver of pre-deposit and stay of recovery of service tax, interest, and penalties. en-us Tue, 06 Aug 2013 00:00:00 +0530 Fri, 28 Nov 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238081 Notification No. 4/2004-ST was applied to construction services used for a unit in a Special Economic Zone, and the exemption was found, at a prima facie stage, to extend to taxable services provided to an SEZ unit for consumption within the zone. The fact that payment passed through intermediary contractors did not, on the record, defeat the claimed exemption where the services were undertaken for and consumed by the SEZ unit. On that basis, the appellant established a prima facie case for waiver of pre-deposit and stay of recovery of service tax, interest, and penalties. Case-Laws Service Tax Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238081