https://www.taxtmi.com/caselaws?id=363025 The Tribunal ruled in favor of the appellants, setting aside the demand for service tax on freight charges under Business Auxiliary Service (BAS) for the period 2004-2010. The Tribunal also held that services provided to Special Economic Zone (SEZ) units are exempt under Notification No. 4/2004, even if partially consumed outside the SEZ. The department's cross-objections were dismissed, and the appeals were allowed with consequential relief. en-us Wed, 28 Mar 2018 00:00:00 +0530 Fri, 06 Jul 2018 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363025 The Tribunal ruled in favor of the appellants, setting aside the demand for service tax on freight charges under Business Auxiliary Service (BAS) for the period 2004-2010. The Tribunal also held that services provided to Special Economic Zone (SEZ) units are exempt under Notification No. 4/2004, even if partially consumed outside the SEZ. The department's cross-objections were dismissed, and the appeals were allowed with consequential relief. Case-Laws Service Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363025