https://www.taxtmi.com/caselaws?id=349058 The Tribunal ruled in favor of the appellant, holding that services provided to a unit within a Special Economic Zone (SEZ) were exempt from service tax liability under Notification No. 9/2009-ST and its amendments. Citing legal precedents such as Norasia Container Lines and Orix Auto Infrastructure Services Ltd, the Tribunal clarified that services used for authorized operations within the SEZ were not subject to service tax. The decision in Reliance Ports and Terminals Ltd further supported this position, emphasizing the exemption available to SEZ units under the SEZ Act, 2005. Consequently, the Tribunal set aside the demand raised by the Revenue, allowing the appeal in favor of the appellant. en-us Wed, 06 Sep 2017 00:00:00 +0530 Fri, 06 Oct 2017 06:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349058 The Tribunal ruled in favor of the appellant, holding that services provided to a unit within a Special Economic Zone (SEZ) were exempt from service tax liability under Notification No. 9/2009-ST and its amendments. Citing legal precedents such as Norasia Container Lines and Orix Auto Infrastructure Services Ltd, the Tribunal clarified that services used for authorized operations within the SEZ were not subject to service tax. The decision in Reliance Ports and Terminals Ltd further supported this position, emphasizing the exemption available to SEZ units under the SEZ Act, 2005. Consequently, the Tribunal set aside the demand raised by the Revenue, allowing the appeal in favor of the appellant. Case-Laws Service Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349058