https://www.taxtmi.com/caselaws?id=279821 Service tax exemption for CHA services rendered to SEZ units was treated as available where the services were consumed within the zone. Although an earlier notification referred to authorization by a committee headed by the Chief Commissioner, the record showed that no such committee had been constituted and the condition was later deleted in the successor notification. The Development Commissioner's clarification also supported exemption for services used inside the SEZ. On that basis, denial of exemption merely for non-compliance with the procedural authorization requirement was held unjustified, and the benefit was allowed. en-us Thu, 08 Feb 2018 00:00:00 +0530 Mon, 08 Apr 2019 00:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279821 Service tax exemption for CHA services rendered to SEZ units was treated as available where the services were consumed within the zone. Although an earlier notification referred to authorization by a committee headed by the Chief Commissioner, the record showed that no such committee had been constituted and the condition was later deleted in the successor notification. The Development Commissioner's clarification also supported exemption for services used inside the SEZ. On that basis, denial of exemption merely for non-compliance with the procedural authorization requirement was held unjustified, and the benefit was allowed. Case-Laws Service Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279821