https://www.taxtmi.com/caselaws?id=795658 Services provided to an SEZ unit for authorised operations are exempt from service tax under the SEZ Act and Rules even when physically performed outside the SEZ. The statutory exemption does not impose a territorial performance condition, and the SEZ Act's overriding effect prevents delegated legislation from narrowing that entitlement. The extended limitation period under the Finance Act is unavailable where the dispute concerns statutory interpretation, transactions are recorded in the assessee's accounts, and there is no fraud, wilful misstatement, or suppression with intent to evade tax. The demand therefore lacked substantive and limitation-based support, with consequential relief available. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795658 Services provided to an SEZ unit for authorised operations are exempt from service tax under the SEZ Act and Rules even when physically performed outside the SEZ. The statutory exemption does not impose a territorial performance condition, and the SEZ Act's overriding effect prevents delegated legislation from narrowing that entitlement. The extended limitation period under the Finance Act is unavailable where the dispute concerns statutory interpretation, transactions are recorded in the assessee's accounts, and there is no fraud, wilful misstatement, or suppression with intent to evade tax. The demand therefore lacked substantive and limitation-based support, with consequential relief available. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795658