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    <title>2016 (1) TMI 1191 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the utilization of &#039;outdoor catering service&#039;, &#039;storage and warehousing service&#039;, and &#039;business auxiliary service&#039; by a company in a special economic zone. The judgment emphasized the importance of services being utilized in connection with authorized operations in the zone for tax exemption eligibility. Lack of evidence regarding the nature of catering services provided outside the zone led to the decision not to interfere with the refund granted to the company.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the utilization of &#039;outdoor catering service&#039;, &#039;storage and warehousing service&#039;, and &#039;business auxiliary service&#039; by a company in a special economic zone. The judgment emphasized the importance of services being utilized in connection with authorized operations in the zone for tax exemption eligibility. Lack of evidence regarding the nature of catering services provided outside the zone led to the decision not to interfere with the refund granted to the company.</description>
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