https://www.taxtmi.com/caselaws?id=442451 Services provided by an SEZ developer to SEZ units for authorised operations are exempt from service tax under section 26(1) of the Special Economic Zone Act, 2005. That exemption remains effective unless conditions validly prescribed under section 26(2) are shown to have been breached. The notifications relied upon by Revenue did not create a basis to levy service tax on such services, and no prescribed condition was shown to be violated. On that construction, the demand lacked authority of law, and the related interest and penalties could not be sustained. en-us Mon, 28 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442451 Services provided by an SEZ developer to SEZ units for authorised operations are exempt from service tax under section 26(1) of the Special Economic Zone Act, 2005. That exemption remains effective unless conditions validly prescribed under section 26(2) are shown to have been breached. The notifications relied upon by Revenue did not create a basis to levy service tax on such services, and no prescribed condition was shown to be violated. On that construction, the demand lacked authority of law, and the related interest and penalties could not be sustained. Case-Laws Service Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442451