https://www.taxtmi.com/caselaws?id=372420 The judgment focused on the tax liability of services provided to a Special Economic Zone (SEZ) unit. It emphasized the exemption from service tax under the SEZ Act, citing relevant provisions and precedents. The court held that services rendered to SEZ units are not taxable, overturning the lower authorities' decisions and allowing the appeal. The judgment underscored the supremacy of SEZ Act provisions in exempting services to SEZ units from service tax, in line with statutory provisions and legal precedents. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372420 The judgment focused on the tax liability of services provided to a Special Economic Zone (SEZ) unit. It emphasized the exemption from service tax under the SEZ Act, citing relevant provisions and precedents. The court held that services rendered to SEZ units are not taxable, overturning the lower authorities' decisions and allowing the appeal. The judgment underscored the supremacy of SEZ Act provisions in exempting services to SEZ units from service tax, in line with statutory provisions and legal precedents. Case-Laws Service Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372420