https://www.taxtmi.com/article/detailed?id=12453 Services procured from abroad by an SEZ unit for promotion of export sales are exempt from service tax when they constitute services for authorized operations in the SEZ; the SEZ Act and Rules confer a substantive exemption that overrides general service tax charging provisions and attendant notifications, and extended limitation under the service tax regime requires proof of fraud, collusion, misstatement or suppression, which were absent on the facts. en-us Sat, 23 Mar 2024 08:28:35 +0530 Sat, 23 Mar 2024 08:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12453 Services procured from abroad by an SEZ unit for promotion of export sales are exempt from service tax when they constitute services for authorized operations in the SEZ; the SEZ Act and Rules confer a substantive exemption that overrides general service tax charging provisions and attendant notifications, and extended limitation under the service tax regime requires proof of fraud, collusion, misstatement or suppression, which were absent on the facts. Articles Service Tax Sat, 23 Mar 2024 08:28:35 +0530 https://www.taxtmi.com/article/detailed?id=12453