https://www.taxtmi.com/caselaws?id=392520 Services supplied from a Free Trade Warehousing Zone to foreign recipients for consideration in convertible foreign exchange were treated as export of services under the Special Economic Zones Act, 2005. The Act's exemption for taxable services supplied from a Special Economic Zone to a place outside India, together with its overriding effect, prevailed over inconsistent service tax rules and place-of-provision objections, so the service tax demand on storage and warehousing services was set aside. Amounts described as reimbursements lacked sufficient supporting documents, so the related demand was remanded for fresh adjudication. en-us Thu, 30 Jan 2020 00:00:00 +0530 Fri, 19 Feb 2021 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392520 Services supplied from a Free Trade Warehousing Zone to foreign recipients for consideration in convertible foreign exchange were treated as export of services under the Special Economic Zones Act, 2005. The Act's exemption for taxable services supplied from a Special Economic Zone to a place outside India, together with its overriding effect, prevailed over inconsistent service tax rules and place-of-provision objections, so the service tax demand on storage and warehousing services was set aside. Amounts described as reimbursements lacked sufficient supporting documents, so the related demand was remanded for fresh adjudication. Case-Laws Service Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392520