https://www.taxtmi.com/caselaws?id=775341 The CESTAT Ahmedabad held that services provided by a subcontractor to a unit located in a SEZ qualify for exemption under Notification No. 9/2009-ST as amended. Following precedent in Randhawa Construction Co., the tribunal ruled that whether the service is rendered directly by the main contractor or through a subcontractor, the exemption benefit applies since the service is ultimately provided to the SEZ unit. The appeal was allowed accordingly. en-us Thu, 17 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775341 The CESTAT Ahmedabad held that services provided by a subcontractor to a unit located in a SEZ qualify for exemption under Notification No. 9/2009-ST as amended. Following precedent in Randhawa Construction Co., the tribunal ruled that whether the service is rendered directly by the main contractor or through a subcontractor, the exemption benefit applies since the service is ultimately provided to the SEZ unit. The appeal was allowed accordingly. Case-Laws Service Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775341