https://www.taxtmi.com/caselaws?id=342600 The Appellate Tribunal CESTAT MUMBAI upheld the Order-in-Original in favor of the respondent, a sub-contractor, ruling that they were eligible for service tax exemption under Notification No.04/2004-ST for services provided to a SEZ developer. The Tribunal found that the services were consumed within the SEZ, meeting the conditions of the notification. The Tribunal emphasized that services rendered to a SEZ or unit within a SEZ are exempt from tax under the Special Economic Zone Act. The Revenue's appeal was dismissed, affirming the respondent's entitlement to the exemption. en-us Wed, 08 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342600 The Appellate Tribunal CESTAT MUMBAI upheld the Order-in-Original in favor of the respondent, a sub-contractor, ruling that they were eligible for service tax exemption under Notification No.04/2004-ST for services provided to a SEZ developer. The Tribunal found that the services were consumed within the SEZ, meeting the conditions of the notification. The Tribunal emphasized that services rendered to a SEZ or unit within a SEZ are exempt from tax under the Special Economic Zone Act. The Revenue's appeal was dismissed, affirming the respondent's entitlement to the exemption. Case-Laws Service Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342600