https://www.taxtmi.com/caselaws?id=190716 Manpower supply services provided to Special Economic Zone units were treated as an eligible service for exemption under Notification No. 4/2004-Service Tax, because the service was supplied to SEZ recipients and, being intangible, was considered to be consumed where the workers were engaged by those units. The adult workers register and muster roll maintained by the service recipients were identified as relevant evidence to verify actual utilisation within the SEZ. The matter was remanded for fresh consideration, with directions to examine those records before deciding eligibility for the notification benefit. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190716 Manpower supply services provided to Special Economic Zone units were treated as an eligible service for exemption under Notification No. 4/2004-Service Tax, because the service was supplied to SEZ recipients and, being intangible, was considered to be consumed where the workers were engaged by those units. The adult workers register and muster roll maintained by the service recipients were identified as relevant evidence to verify actual utilisation within the SEZ. The matter was remanded for fresh consideration, with directions to examine those records before deciding eligibility for the notification benefit. Case-Laws Service Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190716