https://www.taxtmi.com/caselaws?id=791961 Rent-a-cab services supplied to a Special Economic Zone unit were stated to qualify for exemption when provided for authorised operations in the SEZ. The analysis applied section 26(1)(e) of the SEZ Act, 2005 together with the Finance Act, 1994 notification, and treated section 51 of the SEZ Act as overriding any inconsistent condition in the general notification. On that basis, the requirement that the service be used wholly within the SEZ area could not restrict the statutory exemption. The demand was therefore described as unsustainable, and the extended limitation issue was not reached because the demand failed on merits. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791961 Rent-a-cab services supplied to a Special Economic Zone unit were stated to qualify for exemption when provided for authorised operations in the SEZ. The analysis applied section 26(1)(e) of the SEZ Act, 2005 together with the Finance Act, 1994 notification, and treated section 51 of the SEZ Act as overriding any inconsistent condition in the general notification. On that basis, the requirement that the service be used wholly within the SEZ area could not restrict the statutory exemption. The demand was therefore described as unsustainable, and the extended limitation issue was not reached because the demand failed on merits. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791961