https://www.taxtmi.com/caselaws?id=264420 Service tax exemption under Notification No. 4/2004-ST was held to extend to services provided to a unit in a Special Economic Zone for consumption within that area, not only to services rendered to a developer. The denial of exemption below was found to rest on an erroneous, piecemeal reading of the notification. As the service recipient was an SEZ unit and that status was not disputed, the notification conditions were satisfied and the exemption was admissible to the appellant. en-us Fri, 24 Apr 2015 00:00:00 +0530 Thu, 24 Sep 2015 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264420 Service tax exemption under Notification No. 4/2004-ST was held to extend to services provided to a unit in a Special Economic Zone for consumption within that area, not only to services rendered to a developer. The denial of exemption below was found to rest on an erroneous, piecemeal reading of the notification. As the service recipient was an SEZ unit and that status was not disputed, the notification conditions were satisfied and the exemption was admissible to the appellant. Case-Laws Service Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264420