https://www.taxtmi.com/caselaws?id=785024 Section 26(1)(e) of the Special Economic Zones Act, 2005 grants exemption from service tax on taxable services used for authorised operations, and Section 51 gives the SEZ Act overriding effect over inconsistent law. The Tribunal noted that Notification No. 9/2009-Service Tax provided refund-based exemption, while Notification No. 15/2009 only altered the mechanism and did not cut down the substantive statutory benefit. Refund could not be denied merely because the services were consumed wholly within the SEZ, and service tax paid on eligible services remained refundable. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 15 Jan 2026 13:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785024 Section 26(1)(e) of the Special Economic Zones Act, 2005 grants exemption from service tax on taxable services used for authorised operations, and Section 51 gives the SEZ Act overriding effect over inconsistent law. The Tribunal noted that Notification No. 9/2009-Service Tax provided refund-based exemption, while Notification No. 15/2009 only altered the mechanism and did not cut down the substantive statutory benefit. Refund could not be denied merely because the services were consumed wholly within the SEZ, and service tax paid on eligible services remained refundable. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785024