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    <title>2018 (7) TMI 334 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that Event Management Services promoting an SEZ unit&#039;s product, even if conducted outside the SEZ, were consumed within the SEZ, making the appellant eligible for service tax exemption under Notification No. 4/2004. Emphasizing the legislative intent to support SEZ units, the Tribunal set aside the authorities&#039; decision, ruling in favor of the appellant and granting consequential benefits as per the law.</description>
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      <description>The Tribunal held that Event Management Services promoting an SEZ unit&#039;s product, even if conducted outside the SEZ, were consumed within the SEZ, making the appellant eligible for service tax exemption under Notification No. 4/2004. Emphasizing the legislative intent to support SEZ units, the Tribunal set aside the authorities&#039; decision, ruling in favor of the appellant and granting consequential benefits as per the law.</description>
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