https://www.taxtmi.com/caselaws?id=348026 SEZ construction services provided by a sub-contractor were held eligible for service tax exemption where the work was approved by the competent SEZ authority through a work order issued by the Deputy Commissioner, and no separate Approval Committee clearance was required. As exemption applied, the service tax demand could not survive, and the penalties were also set aside because the record did not show suppression of facts or contumacious conduct; tax and interest already paid before the show-cause notice did not justify penal action. en-us Wed, 08 Mar 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348026 SEZ construction services provided by a sub-contractor were held eligible for service tax exemption where the work was approved by the competent SEZ authority through a work order issued by the Deputy Commissioner, and no separate Approval Committee clearance was required. As exemption applied, the service tax demand could not survive, and the penalties were also set aside because the record did not show suppression of facts or contumacious conduct; tax and interest already paid before the show-cause notice did not justify penal action. Case-Laws Service Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348026