https://www.taxtmi.com/caselaws?id=466704 Services consumed within a Special Economic Zone are exempt under the notification even when rendered by subcontractors; accordingly demands for service tax on subcontracted SEZ work and on consumables used therein are set aside. Services supplied to the contractor qualified as works contract rather than pure erection/commissioning and are taxable accordingly. Manpower supply and hire of tangible goods consumed in the SEZ are exempt. Legitimately availed CENVAT credit cannot be denied for procedural or clerical misclassification and is restored. Demands and interest on advances prior to the limitation cut-off are barred, and adjudication delayed beyond the statutory period vitiates the impugned order. en-us Tue, 18 Feb 2025 00:00:00 +0530 Sat, 14 Feb 2026 14:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466704 Services consumed within a Special Economic Zone are exempt under the notification even when rendered by subcontractors; accordingly demands for service tax on subcontracted SEZ work and on consumables used therein are set aside. Services supplied to the contractor qualified as works contract rather than pure erection/commissioning and are taxable accordingly. Manpower supply and hire of tangible goods consumed in the SEZ are exempt. Legitimately availed CENVAT credit cannot be denied for procedural or clerical misclassification and is restored. Demands and interest on advances prior to the limitation cut-off are barred, and adjudication delayed beyond the statutory period vitiates the impugned order. Case-Laws Service Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466704