https://www.taxtmi.com/highlights?id=71466 Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR activities are intricately linked with the appellant’s business and hence, must be regarded as contributing for carrying out authorized operations in the SEZ and consequently, the same are also covered under Section 26(1)(e) of the SEZ Act. - Benefit of exemption allowed - AT en-us Mon, 14 Aug 2023 09:25:44 +0530 Mon, 14 Aug 2023 09:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71466 Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR activities are intricately linked with the appellant’s business and hence, must be regarded as contributing for carrying out authorized operations in the SEZ and consequently, the same are also covered under Section 26(1)(e) of the SEZ Act. - Benefit of exemption allowed - AT Highlights Service Tax Mon, 14 Aug 2023 09:25:44 +0530 https://www.taxtmi.com/highlights?id=71466