https://www.taxtmi.com/caselaws?id=782978 The Tribunal held that the appellant's rent-a-cab services provided to SEZ units for authorised operations were exempt from service tax by virtue of ss. 26 and 51 of the SEZ Act. It ruled that the SEZ Act is a self-contained code granting exemption from service tax on taxable services supplied to SEZ Developers/Units, and no separate notification under s. 93 of the Finance Act, 1994 is required. The situs of service provision, whether partly within SEZ or in the DTA, is irrelevant so long as services are for authorised operations. Consequently, the demand, interest and penalties were set aside and the appeal was allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782978 The Tribunal held that the appellant's rent-a-cab services provided to SEZ units for authorised operations were exempt from service tax by virtue of ss. 26 and 51 of the SEZ Act. It ruled that the SEZ Act is a self-contained code granting exemption from service tax on taxable services supplied to SEZ Developers/Units, and no separate notification under s. 93 of the Finance Act, 1994 is required. The situs of service provision, whether partly within SEZ or in the DTA, is irrelevant so long as services are for authorised operations. Consequently, the demand, interest and penalties were set aside and the appeal was allowed. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782978