Tax Exemption for Services in SEZs: Notification No.4/2004-ST Excludes SEZ Act, 2005 Interpretation.

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....Notification No.4/2004-ST - exempting taxable services provided to developer of a SEZ or a unit in the SEZ by any service provider for consumption of service within such SEZ, cannot be interpreted on the basis of the provisions of SEZ Act, 2005 - AT....