https://www.taxtmi.com/caselaws?id=381696 The Tribunal held that the appellant, providing services to a unit in a special economic zone under works contract services, was not liable to pay service tax under Notification NO.9/2009-ST. Relying on precedents such as Nokia India Pvt.Ltd. and Insta Pharma Limited, the Tribunal concluded that the provisions of the notification did not impose any obligation on the recipient of services within the special economic zone. Therefore, the demand for service tax was set aside, and the appeal was allowed in favor of the appellant. en-us Wed, 22 May 2019 00:00:00 +0530 Tue, 18 Jun 2019 05:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381696 The Tribunal held that the appellant, providing services to a unit in a special economic zone under works contract services, was not liable to pay service tax under Notification NO.9/2009-ST. Relying on precedents such as Nokia India Pvt.Ltd. and Insta Pharma Limited, the Tribunal concluded that the provisions of the notification did not impose any obligation on the recipient of services within the special economic zone. Therefore, the demand for service tax was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381696