https://www.taxtmi.com/caselaws?id=433774 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal filed by the appellant, who provided services to SEZ clients and claimed exemptions under specific notifications. The Tribunal held that services consumed wholly within SEZ were eligible for exemption under the relevant notifications, emphasizing the retrospective effect of exemption notification amendments. Additionally, considering the SEZ Act provisions, the Tribunal concluded that services provided within SEZ were not taxable. Consequently, the Tribunal set aside the revenue's demand for service tax on services to SEZ, granting relief to the appellant and rejecting the service tax demand. en-us Tue, 07 Feb 2023 00:00:00 +0530 Thu, 09 Feb 2023 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433774 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal filed by the appellant, who provided services to SEZ clients and claimed exemptions under specific notifications. The Tribunal held that services consumed wholly within SEZ were eligible for exemption under the relevant notifications, emphasizing the retrospective effect of exemption notification amendments. Additionally, considering the SEZ Act provisions, the Tribunal concluded that services provided within SEZ were not taxable. Consequently, the Tribunal set aside the revenue's demand for service tax on services to SEZ, granting relief to the appellant and rejecting the service tax demand. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433774