https://www.taxtmi.com/caselaws?id=272949 Service tax exemption under Notification No. 4/2004-ST could not be denied for services provided to an SEZ unit on the ground that they were not consumed entirely within the SEZ, because the services were used for import and export cargo operations and were, in substance, consumed by the SEZ unit. In the statutory setting of the SEZ Act, 2005, section 26 grants exemptions and concessions and section 51 gives the Act overriding effect, so the notification could not be read restrictively to defeat SEZ-related benefits. The denial of exemption was therefore unjustified, and the service tax demand, interest, and penalties could not stand. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 26 May 2018 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272949 Service tax exemption under Notification No. 4/2004-ST could not be denied for services provided to an SEZ unit on the ground that they were not consumed entirely within the SEZ, because the services were used for import and export cargo operations and were, in substance, consumed by the SEZ unit. In the statutory setting of the SEZ Act, 2005, section 26 grants exemptions and concessions and section 51 gives the Act overriding effect, so the notification could not be read restrictively to defeat SEZ-related benefits. The denial of exemption was therefore unjustified, and the service tax demand, interest, and penalties could not stand. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272949