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    <title>2024 (12) TMI 279 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad held that sub-contractor services provided in SEZ on behalf of main contractor are exempt from service tax under various notifications including N/N. 09/2009-ST and subsequent amendments. The tribunal relied on its earlier decision in appellant&#039;s own case, establishing that sub-contractor services in SEZ qualify for exemption under Notification No. 04/2004-ST and identical notifications. The impugned order was set aside and appeal allowed, settling the issue in appellant&#039;s favor.</description>
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    <pubDate>Mon, 02 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 279 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=762699</link>
      <description>CESTAT Ahmedabad held that sub-contractor services provided in SEZ on behalf of main contractor are exempt from service tax under various notifications including N/N. 09/2009-ST and subsequent amendments. The tribunal relied on its earlier decision in appellant&#039;s own case, establishing that sub-contractor services in SEZ qualify for exemption under Notification No. 04/2004-ST and identical notifications. The impugned order was set aside and appeal allowed, settling the issue in appellant&#039;s favor.</description>
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      <pubDate>Mon, 02 Dec 2024 00:00:00 +0530</pubDate>
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