https://www.taxtmi.com/caselaws?id=444373 Service tax exemption under Notification No. 04/2004-ST applies where taxable services are rendered for consumption within a Special Economic Zone, even if the provider acts as a sub-contractor rather than contracting directly with the developer or unit. The decisive test is the location and end use of the service, not the contractual chain. On the facts, the services were provided in relation to SEZ operations and consumed within the SEZ, so the exemption was available and denial of benefit was unsustainable. Prior tribunal decisions treating subcontracted SEZ-linked services as eligible were followed, and the demand was set aside. en-us Wed, 11 Oct 2023 00:00:00 +0530 Sat, 14 Oct 2023 08:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444373 Service tax exemption under Notification No. 04/2004-ST applies where taxable services are rendered for consumption within a Special Economic Zone, even if the provider acts as a sub-contractor rather than contracting directly with the developer or unit. The decisive test is the location and end use of the service, not the contractual chain. On the facts, the services were provided in relation to SEZ operations and consumed within the SEZ, so the exemption was available and denial of benefit was unsustainable. Prior tribunal decisions treating subcontracted SEZ-linked services as eligible were followed, and the demand was set aside. Case-Laws Service Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444373