https://www.taxtmi.com/caselaws?id=762699 Services provided by a sub-contractor for authorised operations in a Special Economic Zone remain eligible for service tax exemption where they are rendered in relation to SEZ operations and consumed within the SEZ. The contractual route through a main contractor does not, by itself, defeat exemption if the statutory conditions in the exemption notifications are otherwise satisfied. The Tribunal relied on its earlier view in the appellant's own case and coordinate bench decisions to hold that the service must be tested by its SEZ nexus and consumption within the zone, not by the identity of the contracting intermediary. The service tax demand was therefore held unsustainable and exemption allowed. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 12:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762699 Services provided by a sub-contractor for authorised operations in a Special Economic Zone remain eligible for service tax exemption where they are rendered in relation to SEZ operations and consumed within the SEZ. The contractual route through a main contractor does not, by itself, defeat exemption if the statutory conditions in the exemption notifications are otherwise satisfied. The Tribunal relied on its earlier view in the appellant's own case and coordinate bench decisions to hold that the service must be tested by its SEZ nexus and consumption within the zone, not by the identity of the contracting intermediary. The service tax demand was therefore held unsustainable and exemption allowed. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762699