2011 (3) TMI 639

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....ri Amrish Jain, SDR Per: C Satapathy: Heard both sides. For the reasons stated below, we waive the requirement of pre-deposit in respect of both the appeals and proceed to decide and hear the appeals themselves. 2. Shri Narasimhan, learned advocate appearing for the appellants submits that both the appellants have provided containers to various units in the Special Economic Zone. The serv....

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....SEZ for consumption within such SEZ. 3. Heard the learned SDR who supports the impugned order on the ground that the ST Notification No. 4/2004 limits the exemption to services consumed within the SEZ. 4. We have considered the submissions from both the sides. The notification No.4/2004 uses expression "for consumption of services" within such "Special Economic Zone", but at the same time al....

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....on from service tax under Chapter V of the Finance Act, 1994 (32 of 1994) on taxable services provided to a Developer or Unit to carry on the authorised operations in a Special Economic Zone;         (f) xxxx         (g) xxxx" 5. It is clear from the above provision that there is no restriction regarding the consumption....