https://www.taxtmi.com/caselaws?id=755260 The CESTAT Allahabad ruled in favor of the appellant subcontractor, holding that services provided exclusively to SEZ units are exempt from service tax under Section 26(1)(e) of the SEZ Act read with Rule 31 of SEZ Rules. The tribunal found that the exemption applies when taxable services are used for authorized operations by SEZ units, regardless of service provider location. The court set aside the service tax demand, interest, and penalty, determining that the extended period of limitation was improperly invoked and the entire demand was time-barred. en-us Tue, 09 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 08:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755260 The CESTAT Allahabad ruled in favor of the appellant subcontractor, holding that services provided exclusively to SEZ units are exempt from service tax under Section 26(1)(e) of the SEZ Act read with Rule 31 of SEZ Rules. The tribunal found that the exemption applies when taxable services are used for authorized operations by SEZ units, regardless of service provider location. The court set aside the service tax demand, interest, and penalty, determining that the extended period of limitation was improperly invoked and the entire demand was time-barred. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755260