https://www.taxtmi.com/caselaws?id=252107 A sub-contractor claiming service tax exemption for services rendered in a Special Economic Zone was held to have made out a prima facie case for waiver of pre-deposit and stay of recovery. The notification was read as exempting services provided in an SEZ without distinguishing between a contractor and a sub-contractor, and the main contractor's certification supported the claim that the services were consumed in the SEZ. Whether the services formed part of authorised operations was left open for final hearing. en-us Mon, 14 Jul 2014 00:00:00 +0530 Fri, 10 Oct 2014 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252107 A sub-contractor claiming service tax exemption for services rendered in a Special Economic Zone was held to have made out a prima facie case for waiver of pre-deposit and stay of recovery. The notification was read as exempting services provided in an SEZ without distinguishing between a contractor and a sub-contractor, and the main contractor's certification supported the claim that the services were consumed in the SEZ. Whether the services formed part of authorised operations was left open for final hearing. Case-Laws Service Tax Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252107