https://www.taxtmi.com/caselaws?id=756883 CESTAT Chennai held that transportation services provided by appellant to SEZ company employees from residence to workplace constituted Rent-a-Cab Services rather than Tour Operator Services, as no tour planning or scheduling was involved. The tribunal ruled appellant eligible for tax exemption under Notification 4/2004-ST dated 31.03.2004, finding services were consumed within SEZ despite partial provision outside SEZ boundaries. Following precedents in ORIX AUTO INFRASTRUCTURE and GMR AEROSPACE cases, the tribunal emphasized Section 51's overriding effect prevents denial of exemption benefits through notification conditions. The demand was set aside and appeal allowed. en-us Tue, 23 Jul 2024 00:00:00 +0530 Sat, 10 Aug 2024 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756883 CESTAT Chennai held that transportation services provided by appellant to SEZ company employees from residence to workplace constituted Rent-a-Cab Services rather than Tour Operator Services, as no tour planning or scheduling was involved. The tribunal ruled appellant eligible for tax exemption under Notification 4/2004-ST dated 31.03.2004, finding services were consumed within SEZ despite partial provision outside SEZ boundaries. Following precedents in ORIX AUTO INFRASTRUCTURE and GMR AEROSPACE cases, the tribunal emphasized Section 51's overriding effect prevents denial of exemption benefits through notification conditions. The demand was set aside and appeal allowed. Case-Laws Service Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756883