https://www.taxtmi.com/caselaws?id=437846 The Tribunal dismissed the appeal filed by the department, affirming that the SEZ Act's provisions for service tax exemption prevail over the conditions imposed by notifications under the Finance Act. The judgment reiterates that SEZ units are entitled to service tax exemptions for authorized operations without needing to comply with the conditions of the Finance Act's notifications. en-us Thu, 04 May 2023 00:00:00 +0530 Wed, 17 May 2023 08:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437846 The Tribunal dismissed the appeal filed by the department, affirming that the SEZ Act's provisions for service tax exemption prevail over the conditions imposed by notifications under the Finance Act. The judgment reiterates that SEZ units are entitled to service tax exemptions for authorized operations without needing to comply with the conditions of the Finance Act's notifications. Case-Laws Service Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437846