https://www.taxtmi.com/caselaws?id=439932 Service tax exemption under the SEZ framework was examined for services provided by a sub-contractor at an SEZ site, with the central question being whether the benefit could be denied for lack of separate approval to the sub-contractor or its services. The dispute focused on whether the SEZ Act and Rules, rather than the narrower notification wording, governed eligibility where services were rendered within the SEZ area for authorised operations. The impugned order was set aside and the matter remanded for fresh adjudication after considering the relevant legal position and cited authorities. en-us Wed, 05 Jul 2023 00:00:00 +0530 Sat, 09 May 2026 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439932 Service tax exemption under the SEZ framework was examined for services provided by a sub-contractor at an SEZ site, with the central question being whether the benefit could be denied for lack of separate approval to the sub-contractor or its services. The dispute focused on whether the SEZ Act and Rules, rather than the narrower notification wording, governed eligibility where services were rendered within the SEZ area for authorised operations. The impugned order was set aside and the matter remanded for fresh adjudication after considering the relevant legal position and cited authorities. Case-Laws Service Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439932