https://www.taxtmi.com/caselaws?id=400280 The Tribunal ruled in favor of the appellant, a co-developer of SEZs, regarding exemption from service tax on services provided to SEZ units. The Tribunal held that the SEZ Act's provisions, particularly Section 26, override the Finance Act's conditions, and the appellant was entitled to exemption under the SEZ Act. Additionally, the Tribunal classified signage income as part of renting immovable property for authorized operations, exempting it from tax. The Commissioner's demands for service tax on both rental and signage services were deemed unjustified, and the appellant's appeal was allowed, setting aside the previous order. en-us Tue, 22 Sep 2020 00:00:00 +0530 Mon, 31 May 2021 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400280 The Tribunal ruled in favor of the appellant, a co-developer of SEZs, regarding exemption from service tax on services provided to SEZ units. The Tribunal held that the SEZ Act's provisions, particularly Section 26, override the Finance Act's conditions, and the appellant was entitled to exemption under the SEZ Act. Additionally, the Tribunal classified signage income as part of renting immovable property for authorized operations, exempting it from tax. The Commissioner's demands for service tax on both rental and signage services were deemed unjustified, and the appellant's appeal was allowed, setting aside the previous order. Case-Laws Service Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400280