https://www.taxtmi.com/caselaws?id=313384 Services provided in a Special Economic Zone for authorised operations qualify for service tax exemption where they are approved by the competent authority and are received for the developer or unit. The fact that the service provider acted as a sub-contractor did not, by itself, defeat the exemption under Notification No. 9/2009-ST as amended by Notification No. 15/2009-ST. On that reading, denial of exemption solely because the claimant was not in direct contractual privity with the SEZ unit or developer was unjustified, and the exemption remained available for such SEZ-related services. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sat, 09 May 2026 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313384 Services provided in a Special Economic Zone for authorised operations qualify for service tax exemption where they are approved by the competent authority and are received for the developer or unit. The fact that the service provider acted as a sub-contractor did not, by itself, defeat the exemption under Notification No. 9/2009-ST as amended by Notification No. 15/2009-ST. On that reading, denial of exemption solely because the claimant was not in direct contractual privity with the SEZ unit or developer was unjustified, and the exemption remained available for such SEZ-related services. Case-Laws Service Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313384