https://www.taxtmi.com/highlights?id=59170 Provision of services to SEZ unit - man power supply service - Section 51 of SEZ Act, 2005 is to have an overriding effect. The denial of the benefit of exemption by relying upon procedural requirement of a notification would be against the provisions laid down in the SEZ Act - the demand of service tax under Man power service cannot sustain. - AT en-us Thu, 12 Aug 2021 13:04:30 +0530 Thu, 12 Aug 2021 13:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59170 Provision of services to SEZ unit - man power supply service - Section 51 of SEZ Act, 2005 is to have an overriding effect. The denial of the benefit of exemption by relying upon procedural requirement of a notification would be against the provisions laid down in the SEZ Act - the demand of service tax under Man power service cannot sustain. - AT Highlights Service Tax Thu, 12 Aug 2021 13:04:30 +0530 https://www.taxtmi.com/highlights?id=59170