https://www.taxtmi.com/caselaws?id=368124 Taxable services supplied to SEZ units or developers for authorised operations are exempt when they are wholly consumed within the SEZ, because the substantive exemption under the SEZ Act prevails over procedural service tax notifications by virtue of the Act's overriding effect. The exemption was supported by invoices, log sheets, contracts and declarations showing use in the SEZ, and substantial compliance with notification conditions was accepted. Routing the services through contractors or sub-contractors did not, by itself, defeat the exemption, since the decisive factor was the nature and end use of the services in authorised SEZ operations. On that basis, the service tax demand, with interest and penalties, was held unsustainable. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 03 Oct 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368124 Taxable services supplied to SEZ units or developers for authorised operations are exempt when they are wholly consumed within the SEZ, because the substantive exemption under the SEZ Act prevails over procedural service tax notifications by virtue of the Act's overriding effect. The exemption was supported by invoices, log sheets, contracts and declarations showing use in the SEZ, and substantial compliance with notification conditions was accepted. Routing the services through contractors or sub-contractors did not, by itself, defeat the exemption, since the decisive factor was the nature and end use of the services in authorised SEZ operations. On that basis, the service tax demand, with interest and penalties, was held unsustainable. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368124