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    <title>2016 (7) TMI 1154 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the Revenue&#039;s appeal, ruling that no service tax was applicable as the SEZ unit did not charge for services provided to the DTA unit. Despite distinct identities for accounting, the units did not engage in taxable transactions warranting service tax imposition.</description>
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      <description>The court dismissed the Revenue&#039;s appeal, ruling that no service tax was applicable as the SEZ unit did not charge for services provided to the DTA unit. Despite distinct identities for accounting, the units did not engage in taxable transactions warranting service tax imposition.</description>
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