https://www.taxtmi.com/caselaws?id=183794 The High Court determined that the appeal was maintainable before it under section 35G of the Central Excise Act, 1944. Additionally, the court upheld the Tribunal's decision that the SEZ and DTA units of L&T Ltd. are not separate legal entities, resulting in the services provided by the SEZ unit to the DTA unit being exempt from Service Tax. The case was scheduled for further hearing on 23rd December 2014. en-us Thu, 25 Sep 2014 00:00:00 +0530 Wed, 28 Sep 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183794 The High Court determined that the appeal was maintainable before it under section 35G of the Central Excise Act, 1944. Additionally, the court upheld the Tribunal's decision that the SEZ and DTA units of L&T Ltd. are not separate legal entities, resulting in the services provided by the SEZ unit to the DTA unit being exempt from Service Tax. The case was scheduled for further hearing on 23rd December 2014. Case-Laws Service Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183794