https://www.taxtmi.com/caselaws?id=251189 The Tribunal ruled that the applicant was not entitled to the total waiver of service tax under Notification 4/2004-ST as the services provided were not consumed within the Special Economic Zone (SEZ) and lacked proper authorization. The demand for service tax was deemed justified for services that did not directly relate to the SEZ project. Despite the applicant's arguments, the Tribunal granted partial relief, directing a specified deposit within a timeframe, with the remaining dues waived upon compliance. The decision emphasized adherence to Notification requirements and the necessity of proper documentation for claiming relief from service tax liabilities. en-us Mon, 12 May 2014 00:00:00 +0530 Sat, 06 Sep 2014 17:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251189 The Tribunal ruled that the applicant was not entitled to the total waiver of service tax under Notification 4/2004-ST as the services provided were not consumed within the Special Economic Zone (SEZ) and lacked proper authorization. The demand for service tax was deemed justified for services that did not directly relate to the SEZ project. Despite the applicant's arguments, the Tribunal granted partial relief, directing a specified deposit within a timeframe, with the remaining dues waived upon compliance. The decision emphasized adherence to Notification requirements and the necessity of proper documentation for claiming relief from service tax liabilities. Case-Laws Service Tax Mon, 12 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251189