https://www.taxtmi.com/caselaws?id=790593 Services supplied to an SEZ unit for authorised operations are exempt from service tax under the Special Economic Zones Act, 2005, and the Act prevails over any inconsistent fiscal law. Air travel agent services used for employee travel bookings were held to fall within this protection, as no evidence showed personal use or any non-authorised purpose. The commentary also notes that the limitation plea supported the assessee's position. On that basis, the service tax demand was unsustainable, and the impugned order was set aside with consequential relief. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790593 Services supplied to an SEZ unit for authorised operations are exempt from service tax under the Special Economic Zones Act, 2005, and the Act prevails over any inconsistent fiscal law. Air travel agent services used for employee travel bookings were held to fall within this protection, as no evidence showed personal use or any non-authorised purpose. The commentary also notes that the limitation plea supported the assessee's position. On that basis, the service tax demand was unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790593