https://www.taxtmi.com/caselaws?id=362866 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the eligibility of a service provider for exemption under notification 4/2004 for services provided to SEZ units. It was determined that services consumed within the SEZ unit, even if partially availed outside the premises, were eligible for exemption from service tax. The Tribunal emphasized the importance of the services being ultimately consumed within the SEZ unit for exemption eligibility, aligning with the purpose of creating a duty-free zone under the SEZ Act. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362866 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the eligibility of a service provider for exemption under notification 4/2004 for services provided to SEZ units. It was determined that services consumed within the SEZ unit, even if partially availed outside the premises, were eligible for exemption from service tax. The Tribunal emphasized the importance of the services being ultimately consumed within the SEZ unit for exemption eligibility, aligning with the purpose of creating a duty-free zone under the SEZ Act. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362866