https://www.taxtmi.com/caselaws?id=267537 Service tax exemption was available for rent-a-cab or tour operator services used to transport employees of a Special Economic Zone unit for authorised operations. The exemption notification was construed harmoniously with the SEZ framework, and services rendered to a unit for authorised activity were treated as covered even though employees were picked up from residences outside the SEZ. The Tribunal followed earlier decisions taking the same view, and the service tax demand was held unsustainable. en-us Wed, 12 Aug 2015 00:00:00 +0530 Fri, 06 Oct 2017 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267537 Service tax exemption was available for rent-a-cab or tour operator services used to transport employees of a Special Economic Zone unit for authorised operations. The exemption notification was construed harmoniously with the SEZ framework, and services rendered to a unit for authorised activity were treated as covered even though employees were picked up from residences outside the SEZ. The Tribunal followed earlier decisions taking the same view, and the service tax demand was held unsustainable. Case-Laws Service Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267537