https://www.taxtmi.com/caselaws?id=473170 Taxable services supplied to a Special Economic Zone developer or unit for authorised operations are exempt from service tax under Section 26 of the Special Economic Zones Act, irrespective of where the services are rendered. Section 51 gives the Act overriding effect over inconsistent laws, and no separate notification under the Finance Act is required for the exemption. Car hire services supplied to a Special Economic Zone unit for authorised operations qualify for the exemption. en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 06 Nov 2026 13:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473170 Taxable services supplied to a Special Economic Zone developer or unit for authorised operations are exempt from service tax under Section 26 of the Special Economic Zones Act, irrespective of where the services are rendered. Section 51 gives the Act overriding effect over inconsistent laws, and no separate notification under the Finance Act is required for the exemption. Car hire services supplied to a Special Economic Zone unit for authorised operations qualify for the exemption. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473170